Sales Tax for Educational Purposes (esplost) (§§ 48-8-140 — 48-8-144)
Part 1 - General Provisions (§§ 48-8-1 — 48-8-19)Part 3 - Metropolitan Municipality Special Districts (§§ 48-8-269.22 — 48-8-269.36)
Section 48-8-30 - Imposition, Rate, and Collection of Tax.Section 48-8-31 - Tax Computation to Be Carried to Third Decimal Place; Rounding.Section 48-8-32 - Tax Collectable From Dealers; Rate for Retail Sales Price and Purchase Price.Section 48-8-33 - Collection of Tax by Dealer as Agent of State Notwithstanding Constitutional or Other Exemptions.Section 48-8-34 - Collection of Tax From Purchaser by Dealer at Time of Sale; Payment of Tax on Imports; Use, Consumption, Distribution, or Storage Equivalent to Sale at Retail; No Duplication of Tax.Section 48-8-35 - Addition of Tax by Dealer to Sale Price or Charge; Amount of Tax as Debt Owed by Purchaser to Dealer; Liability of Dealer for Failure to Collect.Section 48-8-36 - Prohibition of Advertising by Dealer of Assumption of Payment of Tax; Exception; Liability of Dealer.Section 48-8-37 - Penalty for Violation of Code Section 48-8-36.Section 48-8-38 - Burden of Proof on Seller as to Taxability; Certificate That Property Purchased for Resale; Proof of Claimed Exemption.Section 48-8-39 - Effect of Use Other Than Retention, Demonstration, or Display by Giver of Certificate or by Processor, Manufacturer, or Converter.Section 48-8-40 - Effect of Sales From Commingled Goods When Certificate Given for Portion of Goods.Section 48-8-41 - Bringing Action Raising Issue of Taxability; Copy of Initial Pleading to Attorney General; Filing of Acknowledgment of Pleading in Court; Judgment Void Absent Filed Acknowledgment.Section 48-8-42 - Credit for Tax When Like Tax Paid in Another State; Procedure; Proof of Payment; Payment of Difference When Like Tax Less Than Tax Imposed by Article; Exceptions.Section 48-8-43 - Disposition of Taxes Collected in Excess of 4 Percent.Section 48-8-44 - Payment of Tax When Used Articles Taken as Credit on Sale of New and Used Articles.Section 48-8-45 - Reporting Cash and Credit Sales; Election of Basis of Accounting; Payments Under Cash Basis of Accounting; Deduction of Bad Debts Under Accrual Basis of Accounting; Bad Debt Deductions, Refunds, and Allocation.Section 48-8-46 - Final Return and Payment Upon Sale of or Quitting Business; Withholding of Sufficient Amount of Purchase Money by Successor; Effect of Failure to Withhold.Section 48-8-47 - Notice by Commissioner to Persons Holding Credits of or Owing Debts to Delinquent Dealers; Duty of Such Persons.Section 48-8-48 - Penalty for Violation of Code Section 48-8-46 or 48-8-47.Section 48-8-49 - Dealers’ Returns as to Gross Proceeds of Sales and Purchases; Returns Based on Estimated Tax Liability; Returns as to Rentals or Leases; Granting of Extensions.Section 48-8-49.1 - Direct Pay Permit Program.Section 48-8-50 - Compensation of Dealers for Reporting and Paying Tax; Reimbursement Deduction.Section 48-8-51 - Extension of Time for Making Returns; Limits; Conditions; Remittance; Interest; Estimate When No Return or False Return Filed; Presumption of Correctness.Section 48-8-52 - Dealers’ Duty to Keep and Produce Records of Sales, Purchases, and Invoices; Examination and Fixing by Commissioner; Assessment and Collection of Taxes.Section 48-8-53 - Duty of Wholesalers and Jobbers to Keep Records; Contents; Inspection by Commissioner.Section 48-8-54 - Failure of Wholesalers or Jobbers to Keep and Allow Inspection of Records Under Code Section 48-8-53; Penalty.Section 48-8-55 - Appearance Before Commissioner of Dealer Who Fails to File Return or Files False or Fraudulent Return; Notice; Presumption of Correctness of Commissioner’s Assessment.Section 48-8-56 - Period of Delinquency of Unpaid Taxes; Issuance of Fi. Fa. for Collection.Section 48-8-57 - Furnishing of Bond by Chronically Delinquent or Defaulting Dealers; Amount; Sale at Public Auction of Securities for Collection of Taxes Due; Notice Requirements.Section 48-8-58 - Property Sold Returned to Dealer by Purchaser; Return Allowances; Credits and Deductions; Refunds of Tax Credit by Retired Dealer; Failure to Secure Forms.Section 48-8-59 - Dealer’s Certificate of Registration; Application Process and Conditions; Renewal Fee Following Revocation or Suspension.Section 48-8-60 - Engaging in Business as Seller Without Certificate of Registration Required by Code Section 48-8-59; Penalty.Section 48-8-61 - Application for Certificate of Registration by Importing Dealers; Filing of Returns and Payment of Use Tax on Imported Tangible Personal Property.Section 48-8-62 - Revocation or Suspension of Certificate of Registration for Violation of Article or Regulation; Notice; Hearing.Section 48-8-63 - Nonresident Subcontractors; Payment of Tax; Liability of Seller; Withholding; Rates; Bonds; Exemption for Unconsumed Property; Property of the State or the United States.Section 48-8-64 - Time for Assessment.Section 48-8-65 - Nonresident Dealers; Circumstances and Events Constituting Engaging in Business; Appointment of Secretary of State as Attorney in Fact for Service of Process; Venue; Perfection of Service of Process.Section 48-8-66 - Penalties for Failure to File Return or Pay in Full; Exception for Providential Cause; Penalty for Filing False or Fraudulent Return.Section 48-8-67 - Distribution of Certain Unidentifiable Sales and Use Tax Proceeds; Limitations; Powers and Duties of State Revenue Commissioner.Section 48-8-68 - Relief From Liability in Certain Circumstances for Failure to Collect Tax at New Rate.Section 48-8-69 - Purchases From Printed Catalogs; Local Jurisdiction Boundary Changes.Section 48-8-70 - Determination of Zip Code Designation Applicable to Particular Purchases; Rebuttable Presumption of Seller’s Due Diligence.Section 48-8-71 - Immunity From Liability for Reliance Upon Erroneous Data Provided by the State on Tax Rates, Local Boundaries, and Taxing Jurisdiction Assignments.Section 48-8-72 - Over-collected Sales or Use Tax.Section 48-8-73 - Immunity From Liability for Reliance Upon Erroneous Taxability Matrix Data Provided by the State.Section 48-8-74 - Effective Date for Sales Tax Rate Change.Section 48-8-75 - Purchaser’s Immunity From Liability for Failure to Pay Correct Sales Tax Under Certain Circumstances.Section 48-8-76 - Compliance With Terms of Streamlined Sales and Use Tax Agreement; Relief From Certain Obligations.Section 48-8-77 - Sourcing; Definitions; Sales of Advertising and Promotional Direct Mail and Other Direct Mail; Sales of Telecommunications Service.Section 48-8-77.1 - Certification of Review Software by Department; Relief From Liability.Section 48-8-78 - Appropriation for Freight and Logistic Projects.Section 48-8-140 - Authority and Legislative Intent.Section 48-8-141 - Manner of Imposition of Tax; Report; Rate.Section 48-8-142 - Issuance of General Obligation Debt in Conjunction With Tax; Required Contents of Resolution and Ballot.Section 48-8-143 - Distribution of Sales Tax for Educational Purposes.Section 48-8-144 - Local Charter Schools and State Chartered Special Schools as Capital Outlay Project.Section 48-8-244 - Election; Ballot.Section 48-8-244.1 - Effect of Special District Levy on State Allocation of Funds Under Code Section 32-5-27.Section 48-8-245 - Timing for Imposition of Tax Following Approval; Termination of Tax.Section 48-8-246 - Administration and Collection of Tax.Section 48-8-247 - Remittance of Taxes Collected.Section 48-8-248 - Disbursement of Proceeds.Section 48-8-249 - Use of Tax Proceeds; Contracts; Delivery of Projects.Section 48-8-250 - Annual Reporting to Public.Section 48-8-251 - Citizens Review Panel; Membership; Vacancy; Recommendations; Report.Section 48-8-252 - Credit for Tax Paid in Another Jurisdiction.Section 48-8-253 - Inapplicability of Tax to Property Ordered and Delivered Outside Taxing Special District.Section 48-8-254 - Inapplicability of Tax to Certain Sales or Uses of Building and Construction Materials for Projects Bid Prior to Referendum on Tax.Section 48-8-255 - Rules and Regulations.Section 48-8-256 - Allocation or Balancing of State and Federal Funds.Section 48-8-269.7 - Creation of Special Districts; Applicability to Metropolitan County Special Districts.Section 48-8-269.8 - Authority to Impose a Transportation Special Purpose Local Option Sales and Use Tax; Notice; Meeting; Resolution.Section 48-8-269.9 - Ballot Question; Expenses of Election; Resubmission of Question; General Obligation Debt.Section 48-8-269.10 - Timing for Imposition of Tax Following Approval; Termination of Tax; Maximum Combined Rate of Taxes.Section 48-8-269.11 - Administration and Collection of Tax.Section 48-8-269.12 - Remittance of Taxes Collected.Section 48-8-269.13 - Disbursement of Proceeds.Section 48-8-269.14 - Allocation or Balancing of State and Federal Funds.Section 48-8-269.15 - Tax Imposed.Section 48-8-269.16 - Credit for Tax Paid in Another Jurisdiction.Section 48-8-269.17 - Inapplicability of Tax to Property Ordered and Delivered Outside Taxing Special District.Section 48-8-269.18 - Rules and Regulations.Section 48-8-269.19 - Impact on Other Taxes.Section 48-8-269.20 - Use of Tax Proceeds; Requirements for General Obligation Debt.Section 48-8-269.21 - Annual Reporting to Public.Section 48-8-269.43 - Notice; Meeting; Intergovernmental Agreement.Section 48-8-269.44 - Ballot Question; Expenses of Election; Resubmission of Question; General Obligation Debt.