Legislative findings

The Legislature hereby finds and declares that:

# (1)

It is the intent of the Legislature that the use tax imposed by the provisions of article fifteen-a and the consumers sales tax imposed by the provisions of article fifteen of this chapter be complementary laws and wherever possible be construed and applied to accomplish the intent as to the imposition, administration and collection of these taxes; and

# (2)

On and after January 1, 2004, the taxes levied by this article and article fifteen of this chapter shall also be administered and collected in accordance with the provisions of article fifteen-b of this chapter.

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In this chapter (40 sections)

11-15-24 · 11-15-24
11-15-24A · 11-15-24A
11-15-24B · 11-15-24B
11-15-24C · 11-15-24C
11-15-24D · 11-15-24D
11-15-24E · 11-15-24E
11-15-24F · 11-15-24F
11-15-25 · Records of nonresidents doing business in state
11-15-26 · Records of Tax Commissioner; preservation of returns
11-15-27 · 11-15-27
11-15-27A · 11-15-27A
11-15-28 · 11-15-28
11-15-29 · 11-15-29
11-15-30 · Proceeds of tax; appropriation of certain revenues
11-15-30A · 11-15-30A
11-15-31 · Construction and severability
11-15-32 · General procedure and administration
11-15-33 · Effective date
11-15-34 · Tourism development project tax credit
11-15A-1 · Definitions
11-15A-1A · Legislative findings
11-15A-2 · Imposition of tax; six percent tax rate; inclusion of…
11-15A-2A · Tax on value of property used or consumed in this state
11-15A-2B · Tax on the manufacture, sale and installation of modular…
11-15A-3 · Exemptions
11-15A-3A · Moving residence or business into state
11-15A-3B · 11-15A-3B
11-15A-3C · 11-15A-3C
11-15A-3D · Direct pay permits
11-15A-4 · Evidence of use
11-15A-5 · How collected
11-15A-6 · Collection by retailer
11-15A-6A · Collection by certain other retailers
11-15A-6B · Collection of tax by marketplace facilitators and referrers
11-15A-7 · Foreign retailers
11-15A-8 · Absorbing tax
11-15A-9 · Tax as debt
11-15A-10 · Payment to Tax Commissioner
11-15A-10A · Credit for sales tax liability paid to another state
11-15A-11 · Liability of user

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