Part 1 - IMPOSITION OF TAX
- Section 15-68-101 - Definitions
- Section 15-68-102 - Imposition and rate of sales tax and use tax - exceptions
- Section 15-68-103 - Presumption of taxability - value - rules
- Section 15-68-104 and 15-68-105 - Reserved
- Section 15-68-106 - Separate statement of tax - no advertising to absorb or refund tax - rules
- Section 15-68-107 - Liability of user for payment of use tax
- Section 15-68-108 and 15-68-109 - Reserved
- Section 15-68-110 - Collection of sales tax and use tax - listing of business locations and agents - severability
- Section 15-68-111 - Short-term rental marketplace registration - collection of tax