• § 48-8-109.1 - Short Title
  This part shall be known and may be cited as the "Equalized Homestead Option Sales Tax Act of 2015."
• § 48-8-109.2 - Referendum on Suspension of Taxation
  In any county where a homestead option sales and use tax under Part 1 of this article and a sales tax for purposes of...
• § 48-8-109.3 - Creation of Special Districts; Application of Tax
  (a) Pursuant to the authority granted by Article IX, Section II, Paragraph VI of the Constitution of this state, there are created within this...
• § 48-8-109.4 - Role of Election Superintendent
  (a) Whenever the governing authority of any county whose geographic boundary is conterminous with that of the special district wishes to submit to the...
• § 48-8-109.5 - Administration and Collection of Tax; Disbursement of Tax
  (a) The sales and use tax levied pursuant to this part shall be exclusively administered and collected by the commissioner for the use and...
• § 48-8-109.6 - Taxation From Other Jurisdiction; Calculations
  Where a local sales or use tax has been paid with respect to tangible personal property by the purchaser either in another local tax...
• § 48-8-109.7 - Referendum on Discontinuation of Taxation; Ballot
  (a) Whenever the governing authority of any county whose geographic boundary is conterminous with that of the special district in which the sales and...
• § 48-8-109.8 - Sales Outside of Jurisdiction
  No sales and use tax provided for in this part shall be imposed upon the sale of tangible personal property which is ordered by...
• § 48-8-109.9 - "Building and Construction Materials" Defined; Exemption
  (a) As used in this Code section, the term "building and construction materials" means all building and construction materials, supplies, fixtures, or equipment, any...
• § 48-8-109.10 - Regulatory Authority of Commissioner
  The commissioner shall have the power and authority to promulgate such rules and regulations as shall be necessary for the effective and efficient administration...

Last modified: October 14, 2016