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Sept. 7, 2017
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2016 Statute

Section Number

79-3601 - Title of act; additional to certain other taxes.
79-3602 - Definitions.
79-3603 - Retailers' sales tax imposed; rate.
79-3604 - Tax paid by consumer and collected by retailer; exceptions; fee.
79-3605 - Assumption of tax by retailer unlawful.
79-3606 - Exempt sales.
79-3606d - Exempt sales of fencing materials and services.
79-3606e - Exemption for sales and services used in rebuilding or replacing business property damaged by severe weather on May 4, 2007; exemption certificate.
79-3606f - Exemption for sales and services used rebuilding or replacing business property damaged by flooding and other severe weather subject to major disaster declaration DR 1711; exemption certificate.
79-3607 - Time for returns and payment of tax; forms; extension of time; exceptions; electronic filing.
79-3608 - Registration certificates; application; display; revocation by director, when, notice, hearing; appointment of agent; sellers registering under streamlined sales and use tax agreement; unlawful acts.
79-3609 - Books and records; inspection; preservation; actions for collection; exemption certificates, requirements; refunds and credits; limitations; extension of period for making assessment or filing refund claim; interest on overpayments; payment of certain refunds of tax paid on manufacturing and processing equipment.
79-3610 - Examination of returns; final determinations; notice; informal conferences; jeopardy assessments.
79-3611 - Investigations and hearings.
79-3612 - Lien upon property upon sale of business; duties and liability of purchaser.
79-3613 - Sufficiency of notice to taxpayer.
79-3614 - Confidentiality requirements.
79-3615 - Interest and penalties.
79-3616 - Bond requirements; amount.
79-3617 - Collection of delinquent taxes; tax lien.
79-3618 - Administration; rules and regulations; payment upon basis of gross receipts, when; appointment of agents and employees; abatement of taxes.
79-3619 - Payment, collection and accounting; rules and regulations.
79-3620 - Disposition of moneys; sales tax refund fund; credit to state highway fund; credit to city bond finance fund; intermodal facility district, definition, disposition, requirements and procedures for certain sales tax revenue on utility sales.
79-3620b - City bond finance fund moneys, distribution to cities.
79-3623 - Invalidity of part.
79-3624 - Invalidity of part of 79-3621, 79-3622.
79-3625 - Invalidity of part of 79-3619.
79-3630 - Authorization to enjoin certain persons from engaging in business; restraining order; bond.
79-3631 - Use of courts for purpose of enforcement of certain contractual obligations not allowed; exception.
79-3640 - Refund of sales tax paid upon property or services purchased for certain political subdivision projects; contents of claim; payment of refund.
79-3643 - Personal liability for individuals responsible for collection of sales or compensating taxes.
79-3644 - Payment of local and state sales and compensating taxes on vessels; proof of payment; disposition of revenue.
79-3645 - Refund of sales tax paid upon seeds, fertilizers, insecticides and services; procedure for claims.
79-3646 - Letter rulings issued by the department of revenue, when.
79-3647 - Gross receipts not inclusive of water protection fees.
79-3648 - Separate statement of tax on invoice or billing; presumption of noncollection.
79-3649 - Sales tax liability assessments on youth sports participation fees null and void.
79-3650 - Direct refunds of sales tax, when; over-collected sales or use taxes.
79-3651 - Presumptions relating to exemption certificates; form of certificates; payment requirements; duties of presenters of exemption certificates; requirements when issued based on status of entity; penalties.
79-3652 - Rights and privileges of audited taxpayers.
79-3653 - Streamlined sales tax system for the 21st century act; citation.
79-3654 - Same; legislative findings.
79-3655 - Same; department of revenue discussions with other states; topics included.
79-3656 - Same; pilot projects with other states; agreements, provisions.
79-3657 - Same; return information confidential.
79-3658 - Same; legislative oversight committee established; composition; authorities and duties.
79-3659 - Same; department of revenue report required.
79-3660 - Sales taxation managed audit program; definitions.
79-3661 - Same; authorities and duties of director of taxation.
79-3662 - Same; selection of participants by director.
79-3663 - Same; taxpayer duties in managed audit.
79-3664 - Same; interest on liabilities reduced.
79-3665 - Interstate streamlined sales tax project; participation by the department of revenue; legislative participation.
79-3666 - Streamlined sales and use tax agreement conformity act; state sales tax rate changes, effect; notice; sellers relieved from liability to collect in certain circumstances, exceptions.
79-3667 - Same; liability for errors in sales tax collection of sellers and certified service providers; database use and requirements.
79-3668 - Same; taxing jurisdiction and rate database, requirements.
79-3669 - Same; sourcing of retail sales; application of sourcing rules.
79-3670 - Same; sourcing rules.
79-3672 - Same; advertising and promotional direct mail and other direct mail, requirements and procedures; sourcing; bundled transactions.
79-3673 - Same; sourcing rules for sale of telecommunication services; definitions.
79-3674 - Same; bad debt deductions from uncollectable taxable sales; requirements and procedures.
79-3675 - Same; confidentiality and privacy rights; requirements and procedures.
79-3676 - Same; computation of tax by sellers.
79-3677 - Same; taxability matrix for products or services; relief from liability for sellers and certified service providers relying thereon.
79-3678 - Same; effective date of state or local sales or use tax rate changes for certain services.
79-3679 - Same; online registration system for sellers; requirements.
79-3680 - Same; amnesty for sellers who register; conditions; limitations.
79-3681 - Same; methods of remittances.
79-3682 - Same; citation of act; effective date.
79-3683 - Sourcing provisions; transition period; full compliance effective date; waiver of penalties and interest under certain circumstances.
79-3684 - Same; relief from liability of purchasers for not paying correct amount of sales or use tax in certain circumstances.
79-3685 - Same; relief from liability of CSP or certain sellers for not collecting correct amount of sales or use taxes in certain circumstances.
79-3686 - Same; bundled transactions.
79-3692 - Exempt organization identification numbers; requirements and procedures.
79-3693 - Refund of sales tax; retailers; applications, requirements; refund claims; consumer applications and refund claims, requirements; sufficient proof requirement.
79-3694 - Same; incomplete or insufficient applications, consequences; notification; time to cure; conference, review of application and determination of validity; review of decision.
79-3695 - Rate of tax involving contracts for certain construction projects, requirements.
79-3696 - Sales by affiliated persons; certain agreements between retailer and executive branch void unless approved by legislature.
2017. Powered by KLISS. Rendered: 2017-09-07T08:00:52. Head Rev No: 269793