§ 59-12-101. Short title.

§ 59-12-102. Definitions. (Effective 7/1/2014)

§ 59-12-102.3. Authority to enter into agreement -- Delegates.

§ 59-12-103. Sales and use tax base -- Rates -- Effective dates -- Use of sales and use tax revenues. (Effective 7/1/2014)

§ 59-12-103.1. Action by Supreme Court of the United States authorizing or action by Congress permitting a state to require certain sellers to collect a sales or use tax -- Collection of tax by commission -- Commission report to Revenue and Taxation Interim Committee -- Revenue and Taxation Interim Committee study -- Division of Finance requirement to make certain deposits.

§ 59-12-103.2. Definitions -- Remote Sales Restricted Account -- Creation -- Funding for account -- Interest -- Division of Finance accounting.

§ 59-12-104. Exemptions. (Effective 7/1/2014)

§ 59-12-104.1. Exemptions for religious or charitable institutions.

§ 59-12-104.2. Exemption for accommodations and services taxed by the Navajo Nation.

§ 59-12-104.3. Credit for certain repossessions of a motor vehicle.

§ 59-12-104.4. Seller recordkeeping for purposes of higher education textbook exemption -- Rulemaking authority.

§ 59-12-104.5. Revenue and Taxation Interim Committee review of sales and use taxes.

§ 59-12-104.6. Procedure for claiming a sales and use tax exemption for certain lodging related purchases -- Rulemaking authority -- Applicability of section.

§ 59-12-106. Definitions -- Sales and use tax license requirements -- Penalty -- Application process and requirements -- No fee -- Bonds -- Presumption of taxability -- Exemption certificates -- Exemption certificate license number to accompany contract bids.

§ 59-12-107. Definitions -- Collection, remittance, and payment of tax by sellers or other persons -- Returns -- Reports -- Direct payment by purchaser of vehicle -- Other liability for collection -- Rulemaking authority -- Credits -- Treatment of bad debt -- Penalties and interest.

§ 59-12-107.1. Direct payment permit.

§ 59-12-108. Monthly payment -- Amount of tax a seller may retain -- Penalty -- Certain amounts allocated to local taxing jurisdictions.

§ 59-12-109. Confidentiality of information.

§ 59-12-110. Refunds procedures.

§ 59-12-110.1. Refund or credit for taxes overpaid by a purchaser -- Seller reasonable business practice.

§ 59-12-111. Penalty for certain purchasers that fail to file a return or pay a tax due -- Commission rulemaking authority.

§ 59-12-112. Tax a lien when selling business -- Liability of purchaser.

§ 59-12-116. License and tax in addition to other licenses and taxes.

§ 59-12-117. Refusal to make or falsifying returns -- Evasion of payment of a tax -- Aiding or abetting an attempt to evade the payment of a tax -- Penalties -- Criminal violations.

§ 59-12-118. Commission's authority to administer sales and use tax.

§ 59-12-120. Investment incentive to ski resorts for lease or purchase of certain equipment -- Ski Resort Capital Investment Restricted Account created -- Conditions and restrictions on receiving incentive -- State Tax Commission to administer.

§ 59-12-123. Definitions -- Collection, remittance, and payment of a tax on direct mail.

§ 59-12-124. Certified service provider liability.

§ 59-12-125. Seller or certified service provider reliance on commission information.

§ 59-12-126. Certified service provider or model 2 seller reliance on commission certified software.

§ 59-12-127. Purchaser relief from liability.

§ 59-12-128. Amnesty.

§ 59-12-129. Monetary allowance under the agreement.