(a) (1) Any county general sales or use tax levied pursuant to this subchapter shall be levied and collected only on the first two thousand five hundred dollars ($2,500) of gross receipts, gross proceeds, or sales price on the sale of a:
(A) Motor vehicle;
(B) Aircraft;
(C) Watercraft;
(D) Modular home;
(E) Manufactured home; or
(F) Mobile home.
(2) A vendor shall be responsible for collecting and remitting the tax only on the first two thousand five hundred dollars ($2,500) of gross receipts, gross proceeds, or sales price on the sale of a:
(A) Motor vehicle;
(B) Aircraft;
(C) Watercraft;
(D) Modular home;
(E) Manufactured home; or
(F) Mobile home.
(b) A vendor collecting, reporting, and remitting the tax shall show the tax as a separate entry on the tax report form filed with the Director of the Department of Finance and Administration.
Section: Previous 26-74-602 26-74-603 26-74-604 26-74-605 26-74-606 26-74-607 26-74-608 26-74-609 26-74-610 26-74-611 26-74-612 26-74-613 26-74-614 26-74-615 NextLast modified: November 15, 2016