• § 48-8-30 - Imposition of Tax; Rates; Collection
  (a) There is levied and imposed a tax on the retail purchase, retail sale, rental, storage, use, or consumption of tangible personal property and...
• § 48-8-31 - Tax Computation to Be Carried to Third Decimal Place; Rounding
  Tax computation must be carried to the third decimal place, and the tax must be rounded to a whole cent using a method that...
• § 48-8-32 - Tax Collectable From Dealers; Rate for Retail Sales Price and Purchase Price
  The tax at the rate of 4 percent of the retail sales price at the time of sale or 4 percent of the purchase...
• § 48-8-33 - Collection of Tax by Dealer As Agent of State Notwithstanding Constitutional or Other Exemptions
  Notwithstanding any exemption from taxes which a dealer enjoys under the Constitution or laws of this state, any other state, or the United States,...
• § 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
  (a) Every dealer making sales within or outside the state of tangible personal property for distribution, storage, use, or other consumption in this state...
• § 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
  Each dealer shall add the amount of the tax imposed under this article, as far as practicable, to the sale price or charge. The...
• § 48-8-36 - Prohibition of Advertising by Dealer of Assumption of Payment of Tax; Exception; Liability of Dealer
  No person engaged in making retail sales shall advertise or represent to the public in any manner directly or indirectly that he or she...
• § 48-8-37 - Violation of Code Section 48-8-36; Penalty
  (a) It shall be unlawful for any person to violate Code Section 48-8-36.(b) Any person who violates Code Section 48-8-36 shall be guilty of...
• § 48-8-38 - Burden of Proof on Seller As to Taxability; Certificate that Property Purchased for Resale; Requirements of Purchaser Having Certificate; Contents; Proof of Claimed Exemption
  (a) All gross sales of a retailer are subject to the tax imposed by this article until the contrary is established. The burden of...
• § 48-8-39 - Effect of Use Other Than Retention, Demonstration, or Display by Giver of Certificate or by Processor, Manufacturer, or Converter
  (a) If a purchaser who gives a certificate stating that property is purchased for resale makes any use of the property other than retention,...
• § 48-8-40 - Effect of Sales From Commingled Goods When Certificate Given for Portion of Goods
  If a purchaser gives a certificate with respect to the purchase of fungible goods and after giving the certificate commingles these goods with other...
• § 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
  If the issue of taxability under this article is raised in any case, the person raising the issue shall furnish the Attorney General with...
• § 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; No Credit Absent Reciprocity; Exception
  (a) This article shall not apply with respect to the use, consumption, distribution, or storage of tangible personal property in this state upon which...
• § 48-8-43 - Disposition of Taxes Collected in Excess of 4 Percent
  When the tax collected for any period is in excess of 4 percent, the total tax collected shall be paid over to the commissioner...
• § 48-8-44 - Payment of Tax When Used Articles Taken As Credit on Sale of New and Used Articles
  When used articles are taken in trade or a series of trades as a credit or partial payment on the sale of new and...
• § 48-8-45 - Reporting Cash and Credit Sales; Change of Basis of Accounting; Payment of Tax At Time of Filing Return Under Cash Basis of Accounting; Deduction of Bad Debts Under Accrual Basis of Accounting; Availability of Refund; Bad Debt Deduction or Refund Nonassignable; Allocation of Bad Debts
  (a) Any dealer taxable under this article having both cash and credit sales may report the sales on either the cash or accrual basis...
• § 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
  If any dealer liable for any tax, interest, or penalty imposed by this article sells out his business or stock of goods or equipment...
• § 48-8-47 - Notice by Commissioner to Persons Holding Credits of or Owing Debts to Delinquent Dealers; Duty of Such Persons
  In the event any dealer is delinquent in the payment of the tax imposed by this article, the commissioner may give notice of the...
• § 48-8-48 - Violation of Code Sections 48-8-46 and 48-8-47; Penalty
  (a) It shall be unlawful for any person to violate Code Section 48-8-46 or 48-8-47.(b) Any person who violates Code Section 48-8-46 or 48-8-47...
• § 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
  (a) Each dealer, on or before the twentieth day of each month, shall transmit returns to the commissioner showing the gross sales and purchases...
• § 48-8-50 - Compensation of Dealers for Reporting and Paying Tax; Reimbursement Deduction
  (a) As used in this Code section, the term "affiliated entity" means with respect to any corporation, sole proprietorship, partnership, limited partnership, enterprise, franchise,...
• § 48-8-51 - Extension of Time for Making Returns; Limit; Conditions for Valid Extensions; Remittance Under Extension; Interest; Estimate When No Return or False Return Filed; Presumption of Correctness
  (a)(1) The commissioner may, for good cause, extend the time for making any returns required under this article for not more than 30 days....
• § 48-8-52 - Dealers' Duty to Keep Records of Sales, Purchases, and Invoices of Goods; Examination by Commissioner; Assessment and Collection When No or Incorrect Invoice Produced; Presumption of Correctness; Fixing of Actual Consideration for Lease or Rental; Collection
  (a) (1) Each dealer required to make a return and pay any tax under this article shall keep and preserve: (A) Suitable records of...
• § 48-8-53 - Duty of Wholesalers and Jobbers to Keep Records; Contents; Inspection by Commissioner
  Each wholesale dealer or jobber in this state shall keep a record of all sales of tangible personal property made in this state whether...
• § 48-8-54 - Failure of Wholesalers or Jobbers to Keep and Allow Inspection of Records Under Code Section 48-8-53; Penalty
  (a) It shall be unlawful for any wholesale dealer or jobber in this state to fail to keep the records required to be kept...
• § 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
  (a) If any dealer required to make and file a return under this article fails to submit the return within the time required or...
• § 48-8-56 - Period of Delinquency of Unpaid Taxes; Issuance of Fi. Fa. for Collection
  The tax imposed by this article shall become delinquent for each month after the twentieth day of each succeeding month during which it remains...
• § 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 to Dealer or Depositor by Mail or Personal Service
  (a) The commissioner may require any dealer whom the commissioner finds, after notice and the opportunity for a hearing, to have been chronically delinquent...
• § 48-8-58 - Property Sold Returned to Dealer by Purchaser; "Return Allowance" Defined; Credit for Tax Payments; Deduction of Return Allowance; Claim for Refund of Tax Credit by Retired Dealer; Forms; Effect of Failure to Secure Forms
  (a) (1) As used in this subsection, the term "return allowance" means the amount of the sales price or purchase price refunded by the...
• § 48-8-59 - Dealer's Certificate of Registration; One License for All Operations of Single Business in State; Application for Certificate; Contents; Conditions for Valid Certificate; Renewal Fee After Revocation or Suspension of Certificate
  (a) (1) Every person desiring to engage in or conduct business as a seller or dealer in this state shall file with the commissioner...
• § 48-8-60 - Engaging in Business As Seller Without Certificate of Registration Required by Code Section 48-8-59; Penalty
  (a) It shall be unlawful for any person to engage in business as a seller in this state without a certificate of registration as...
• § 48-8-61 - Application for Certificate of Registration by Importing Dealers; Filing of Returns and Payment of Use Tax on Imported Tangible Personal Property
  Dealers who import or cause to be imported tangible personal property from other states or foreign countries for use or consumption or for storage...
• § 48-8-62 - Revocation or Suspension of Certificate of Registration for Violation of Article or Regulation; Notice; Hearing
  Whenever any person fails to comply with any provision of this article or with any rule or regulation of the commissioner relating to this...
• § 48-8-63 - "Nonresident Subcontractor" Defined; Payment of Tax by Contractors; Liability of Seller; Withholding of Payments Due Subcontractor; Rate; Bond; Exemption of Property Unconsumed; Property Deemed Consumed; Property of the State or of the United States
  (a) As used in this Code section, the term "nonresident subcontractor" means a person who does not have a bona fide place of business...
• § 48-8-64 - Time for Assessment
  The amount of taxes imposed by this article shall be assessed within the time periods specified in Code Section 48-2-49.
• § 48-8-65 - Engaging in Business by Nonresident Dealer As Appointment of Secretary of State As Attorney in Fact for Service of Process; Circumstances and Events Constituting Engaging in Business by Nonresident Dealer; Venue; Perfection of Service of Process
  (a) For the purpose of this Code section, the term "processes of law" means any notice, demand, proposed assessment, final assessment, direction, ruling, or...
• § 48-8-66 - Penalties for Failure to File Return or Make Payment in Full; Exception for Providential Cause; Penalty for Willful Failure to File Return or for False or Fraudulent Return
  When any dealer fails to make any return or to pay the full amount of the tax required by this article, there shall be...
• § 48-8-67 - Distribution of Certain Unidentifiable Sales and Use Tax Proceeds; Limitations; Powers and Duties of State Revenue Commissioner
  (a) As used in this Code section, the term "authorized recipient" means the state, special districts, counties, or municipalities, or any combination thereof, as...
• § 48-8-68 - Relief From Liability in Certain Circumstances for Failure to Collect Tax At New Rate
  If the sales tax rate changes with less than 30 days between the enactment of the rate change and the effective date of such...
• § 48-8-69 - Purchases From Printed Catalogs; Local Jurisdiction Boundary Changes
  (a) Any local sales tax rate changes made pursuant to this chapter shall apply to purchases from printed catalogues wherein the purchaser computed the...
• § 48-8-70 - Determination of Zip Code Designation Applicable to Particular Purchases; Rebuttable Presumption of Seller's Due Diligence
  If a nine-digit ZIP Code designation is not available for a street address or if a seller or certified service provider is unable to...
• § 48-8-71 - Immunity From Liability for Reliance Upon Erroneous Data Provided by the State on Tax Rates, Local Boundaries, and Taxing Jurisdiction Assignments
  Sellers and certified service providers shall not be liable for having charged and collected the incorrect amount of sales or use tax resulting from...
• § 48-8-72 - Over-Collected Sales or Use Tax
  (a) A cause of action against a seller for over-collected sales or use taxes does not accrue until a purchaser has provided written notice...
• § 48-8-73 - Immunity From Liability for Reliance Upon Erroneous Taxability Matrix Data Provided by the State
  A seller and certified service provider are relieved of liability for having charged and collected the incorrect amount of sales or use tax resulting...
• § 48-8-74 - Effective Date for Sales Tax Rate Change
  The effective date for a sales tax rate change for services covering a period starting before and ending after the statutory effective date shall...
• § 48-8-75 - Purchaser's Immunity From Liability for Failure to Pay Correct Sales Tax Under Certain Circumstances
  (a) A purchaser shall be relieved from liability for penalty for having failed to pay the correct amount of sales or use tax if:...
• § 48-8-76 - Compliance With Terms of Streamlined Sales and Use Tax Agreement; Relief From Certain Obligations
  (a) A seller who registers to pay or to collect and remit applicable sales or use tax on sales made to purchasers in this...
• § 48-8-77 - Sourcing; Definitions; Sales of Advertising and Promotional Direct Mail and Other Direct Mail; Sales of Telecommunications Service
  (a) This Code section shall not be construed to impose sales and use tax on any tangible personal property or service which was not...
• § 48-8-77.1 - Certification of Review Software by Department; Relief From Liability
  (a) For purposes of this Code section, the definitions as provided in Code Section 48-8-161 shall apply.(b) The department shall review software submitted to...

Last modified: October 14, 2016