Vendor must show sale or service exempt; presumption

# (a)

The burden of proving that a sale or service was exempt from the tax shall be upon the vendor, unless the vendor takes from the purchaser an exemption certificate signed by and bearing the address of the purchaser and setting forth the reason for the exemption and substantially in the form prescribed by the Tax Commissioner.

# (b)

To prevent evasion, it is presumed that all sales and services are subject to the tax until the contrary is clearly established.

Source: view the official text

In this chapter (40 sections)

11-14C-42 · Unlawful importing, transportation, delivery, storage or…
11-14C-43 · Record-keeping requirements
11-14C-44 · Inspection of records
11-14C-45 · Authority to inspect
11-14C-46 · Marking requirements for dyed diesel fuel storage facilities
11-14C-47 · Disposition of tax collected; dedicated receipts; reports
11-14C-48 · Motor Fuel Excise Tax Shortfall State Road Fund support…
11-15-1 · General consumers sales and service tax imposed
11-15-1A · Legislative findings
11-15-2 · Definitions
11-15-3 · Amount of tax; allocation of tax and transfers
11-15-3A · Rate of tax on food and food ingredients intended for human…
11-15-3B · Exceptions to reduced rate of tax on food and food…
11-15-3C · Imposition of consumers sales tax on motor vehicle sales;…
11-15-4 · Purchaser to pay; accounting by vendor
11-15-4A · Noncollection of tax; liability of vendor
11-15-4B · Liability of purchaser; assessment and collection
11-15-4C · Collection of fee in addition to the consumers sales tax for…
11-15-5 · Total amount collected is to be remitted
11-15-5A · 11-15-5A
11-15-6 · Vendor must show sale or service exempt; presumption
11-15-7 · Tax on gross proceeds of sales or value of manufactured,…
11-15-7A · Tax on the manufacture, sale and installation of modular…
11-15-8 · Furnishing of services included; exceptions
11-15-8A · Contractors
11-15-8B · Nonresident contractor--registration, bond, etc
11-15-8C · Transition rules for elimination of exemption for materials…
11-15-8D · Limitations on right to assert exemptions
11-15-9 · Exemptions
11-15-9A · Exemptions; exceptions for sales of liquors and wines to…
11-15-9B · Exemption for purchases of tangible personal property and…
11-15-9C · Exemption for services and materials regarding technical…
11-15-9D · Direct pay permits
11-15-9E · Apportionment of purchase price; existing contracts protected
11-15-9F · Exemption for sales and services subject to special district…
11-15-9G · Exemption for clothing, footwear and school supplies for…
11-15-9H · Exemptions for sales of computer hardware and software…
11-15-9I · Exempt drugs, durable medical equipment, mobility enhancing…
11-15-9J · Direct pay permits for health care providers
11-15-9K · Annual exemption for purchases of energy efficient products

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