Article 3 — Sales And Use Taxes

3-3.301. Title.¶

3-3.302. Rate.¶

3-3.303. Operative Date.¶

3-3.304. Purpose.¶

3-3.305. Contract with the State Board of Equalization.¶

3-3.306. Sales Taxes Imposed.¶

3-3.307. Sales Taxes: Place of Sale Defined.¶

3-3.308. Use Taxes Imposed.¶

3-3.309. Adoption of State Law Provisions.¶

3-3.310. Adoption of State Law Provisions: Limitations.¶

3-3.311. Sellers' Permits.¶

3-3.312. Exclusions and Exemptions.¶

3-3.314. Exclusions and Exemptions: Operative Dates.¶

3-3.315. State Law Provisions: Amendments.¶

3-3.316. Collection: Enjoining.¶

3-3.350. Title.¶

3-3.351. Operative Date.¶

3-3.352. Purpose.¶

3-3.353. Permissible Uses.¶

3-3.354. Contract with State.¶

3-3.355. Transactions Tax Rate.¶

3-3.356. Place of Sale.¶

3-3.357. Use Tax Rate.¶

3-3.358. Adoption of Provisions of State Law.¶

3-3.359. Limitations on Adoption of State Law and Collection of Use Taxes.¶

3-3.360. Permit Not Required.¶

3-3.361. Exemptions and Exclusions.¶

3-3.362. Amendments.¶

3-3.363. Enjoining Collection Forbidden.¶

3-3.364. Citizen Oversight.¶

3-3.365. Termination Date.¶

3-3.401. Title.¶

3-3.402. Definitions.¶

3-3.403. Taxes Imposed.¶

3-3.404. Exemptions.¶

3-3.404.5. Temporary Airline Exemption.¶

3-3.405. Operators: Collection Duties.¶

3-3.406. Operators: Registration.¶

3-3.407. Reporting and Remitting.¶

3-3.408. Penalties and Interest.¶

3-3.409. Failure to Collect and Report Taxes: Assessments by Tax Administrator.¶

3-3.410. Appeals.¶

3-3.411. Records.¶

3-3.412. Refunds.¶

3-3.413. Actions to Collect.¶

3-3.414. Revenues: Accounting.¶

3-3.415. Violations: Penalties.¶

3-3.501. Short Title.¶

3-3.502. Definitions.¶

3-3.503. Constitutional, Statutory, and Other Exemptions.¶

3-3.504. Maximum Amount Paid.¶

3-3.505. Communication Users' Tax.¶

3-3.506. Electricity Users' Tax.¶

3-3.507. Gas Users' Tax.¶

3-3.508.¶

3-3.509. Bundling Taxable Items with Nontaxable Items.¶

3-3.510. Substantial Nexus/Minimum Contacts.¶

3-3.511. Duty to Collect – Procedures.¶

3-3.512. Collection Penalties – Service Suppliers.¶

3-3.513. Actions to Collect.¶

3-3.514. Deficiency Determination and Assessment – Tax Application Errors.¶

3-3.515. Administrative Remedy – Nonpaying Service Users.¶

3-3.516. Additional Powers and Duties of the Tax Administrator.¶

3-3.517. Records.¶

3-3.518. Refunds.¶

3-3.519. Appeals.¶

3-3.520. No Injunction/Writ of Mandate.¶

3-3.521. Notice of Changes to Article.¶

3-3.522. Future Amendment to Cited Statute.¶

3-3.523. No Increase in Tax Percentage or Change in Methodology without Voter Approval.¶

3-3.524. Independent Audit of Tax Collection, Exemption, Remittance, and Expenditure.¶

3-3.525. Remedies Cumulative.¶

3-3.526. Interaction with Prior Tax.¶