§ 59-12-2201. Title.

§ 59-12-2202. Definitions.

§ 59-12-2203. Authority to impose a sales and use tax under this part.

§ 59-12-2204. Transactions that may not be subject to taxation under this part -- Exception for food and food ingredients sold as part of a bundled transaction.

§ 59-12-2205. Determination of the location of a transaction.

§ 59-12-2206. Administration, collection, and enforcement of a sales and use tax under this part -- Transmission of revenues monthly by electronic funds transfer -- Transfer of revenues to a public transit district.

§ 59-12-2207. Administrative charge.

§ 59-12-2208. Legislative body approval requirements -- Voter approval requirements.

§ 59-12-2209. Enactment, repeal, or change in the rate of a sales and use tax under this part -- Annexation -- Notice.

§ 59-12-2210. Seller or certified service provider reliance on commission information.

§ 59-12-2211. Certified service provider or model 2 seller reliance on commission certified software.

§ 59-12-2212. Purchaser relief from liability.

§ 59-12-2212.1. Transition provisions.

§ 59-12-2213. County, city, or town option sales and use tax to fund a system for public transit -- Base -- Rate.

§ 59-12-2214. County, city, or town option sales and use tax to fund a system for public transit, an airport facility, or to be deposited into the County of the First Class State Highway Projects Fund -- Base -- Rate -- Voter approval exception.

§ 59-12-2215. City or town option sales and use tax for highways or to fund a system for public transit -- Base -- Rate.

§ 59-12-2216. County option sales and use tax for a fixed guideway, to fund a system for public transit, or for highways -- Base -- Rate -- Allocation and expenditure of revenues.

§ 59-12-2217. County option sales and use tax for transportation -- Base -- Rate -- Written prioritization process -- Approval by county legislative body.

§ 59-12-2218. County, city, or town option sales and use tax for airports, highways, and systems for public transit -- Base -- Rate -- Administration of sales and use tax -- Voter approval exception. (Effective 7/1/2014)