§ 59-12-201. Title.

§ 59-12-202. Purpose and intent.

§ 59-12-203. County, city, or town may levy tax -- Contracts pursuant to Interlocal Cooperation Act.

§ 59-12-204. Sales and use tax ordinance provisions -- Tax rate -- Distribution of tax revenues -- Commission requirement to retain an amount to be deposited into the Qualified Emergency Food Agencies Fund. (Effective 5/13/2014)

§ 59-12-205. Ordinances to conform with statutory amendments -- Distribution of tax revenues -- Determination of population.

§ 59-12-206. Collection of taxes by commission -- Administrative charge.

§ 59-12-208.1. Enactment or repeal of tax -- Effective date -- Notice requirements.

§ 59-12-209. Participation of counties, cities, and towns in administration and enforcement of certain local sales and use taxes -- Petition for reconsideration relating to the redistribution of certain sales and use tax revenues.

§ 59-12-210. Commission to provide data to counties.

§ 59-12-210.1. Commission redistribution of certain sales and use tax revenues.

§ 59-12-211. Definitions -- Location of certain transactions -- Reports to commission -- Direct payment provision for a seller making certain purchases -- Exceptions.

§ 59-12-211.1. Location of a transaction that is subject to a use tax.

§ 59-12-212. Location of certain transactions if receipt of order and receipt of tangible personal property or product take place in this state -- Location of sale, lease, or rental of a service -- Exception from tax, penalty, or interest.

§ 59-12-213. Location of a transaction involving a sale of aircraft, a manufactured home, a mobile home, a modular home, a motor vehicle, or watercraft.

§ 59-12-214. Location of a transaction involving the lease or rental of certain tangible personal property or a product transferred electronically.

§ 59-12-215. Location of transaction involving telecommunications service or other related service.

§ 59-12-216. Seller or certified service provider reliance on commission information.

§ 59-12-217. Certified service provider or model 2 seller reliance on commission certified software.

§ 59-12-218. Purchaser relief from liability.