Article 15B - SALES AND USE TAX ADMINISTRATION
- Section 11-15B-1 - Title
- Section 11-15B-2 - Definitions
- Section 11-15B-2a - Streamlined Sales and Use Tax Agreement defined
- Section 11-15B-2b - Telecommunications definitions
- Section 11-15B-3 - Legislative findings
- Section 11-15B-4 - Authority to participate in multistate negotiations
- Section 11-15B-4a - Representatives to governing board of streamlined sales and use tax agreement
- Section 11-15B-5 - Authority to enter agreement
- Section 11-15B-6 - Relationship to state law
- Section 11-15B-7 - Agreement requirements
- Section 11-15B-8 - Cooperating sovereigns
- Section 11-15B-9 - Limited binding and beneficial effect
- Section 11-15B-10 - Seller and third-party liability
- Section 11-15B-11 - Seller registration
- Section 11-15B-12 - Effect of seller registration and participation in streamlined sales and use tax administration
- Section 11-15B-13 - Amnesty for registration
- Section 11-15B-14 - General sourcing definitions
- Section 11-15B-14a - Application of general sourcing rules and exclusion from the rules
- Section 11-15B-15 - General transaction sourcing rules
- Section 11-15B-16 - Repealed
- Section 11-15B-17 - Direct mail sourcing
- Section 11-15B-18 - Relief from certain liability for purchasers
- Section 11-15B-19 - Telecommunications and related services sourcing rule
- Section 11-15B-20 - Telecommunication sourcing definitions
- Section 11-15B-21 - Notice for state tax changes
- Section 11-15B-22 - Effective date of rate changes for certain services
- Section 11-15B-23 - Enactment of exemptions
- Section 11-15B-24 - Administration of exemptions
- Section 11-15B-25 - Uniform tax returns
- Section 11-15B-26 - Uniform rules for remittances of funds
- Section 11-15B-27 - Uniform rules for recovery of bad debt
- Section 11-15B-28 - Confidentiality and privacy protections under Model I
- Section 11-15B-29 - Customer refund procedure
- Section 11-15B-30 - Monetary allowances for new technological models for sales tax collection; delayed effective date
- Section 11-15B-31 - Conflict; partial unconstitutionality
- Section 11-15B-32 - Effective date
- Section 11-15B-33 - State administration of local sales and use taxes
- Section 11-15B-34 - State and local sales and use tax bases
- Section 11-15B-35 - Local rate and boundary changes
- Section 11-15B-36 - Relief from certain liability for state and local taxes
- Section 11-15B-37 - State review and approval of certified automated system software and certain liability relief