(a) One performing taxable labor for another person who holds a retailer's permit shall not be required to collect and remit sales tax on the labor when the labor is to be charged to, and the sales tax collected from, the ultimate consumer.
(b) The intent of this section is that labor, under the aforementioned circumstance, be given wholesale status, and that the sales tax on labor be collected only one (1) time by the retailer who collects it from his or her customer.
Section: Previous 26-52-502 26-52-503 26-52-505 26-52-506 26-52-507 26-52-508 26-52-509 26-52-510 26-52-511 26-52-512 26-52-513 26-52-514 26-52-515 26-52-516 NextLast modified: November 15, 2016