(a) In all counties which adopt a local sales tax under the provisions of this subchapter or § 26-74-301 et seq., or which prior to September 4, 1987, have adopted a local sales tax under the provisions of this subchapter or § 26-74-301 et seq., there is also levied a local compensating use tax. The rate of use tax levied by this section shall be the same as that of the sales tax in the county.
(b) No additional tax shall be levied by this section when a use tax is otherwise levied under the provisions of §§ 26-74-201 -- 26-74-219, 26-74-221, 26-74-315 -- 26-74-317, 26-75-223, and 26-75-318.
(c) Any tax levied under the provisions of this section shall be levied, collected, and administered in accordance with the provisions of §§ 26-74-201 -- 26-74-219, 26-74-221, 26-74-315 -- 26-74-317, 26-75-223, and 26-75-318.
Section: Previous 26-74-210 26-74-211 26-74-212 26-74-213 26-74-214 26-74-215 26-74-216 26-74-217 26-74-218 26-74-219 26-74-220 26-74-221 26-74-222 26-74-223Last modified: November 15, 2016