CHAPTER 11. TAXATION.

§11-1-9. Holders of short-term permits and licenses to sell; rulemaking.

(a) Notwithstanding any provision of this chapter to the contrary, holders of short-term permits or licenses to sell specific items, e.g., fireworks, beer, food, or wine at festivals, may not be required to submit any information to the Tax Commissioner after the term of the permit or license has expired: Provided, That the permit or license holder has filed with the Tax Commissioner all necessary information specific to the time period the permit or license was authorized and remitted to the Tax Commissioner and the permit or license holder has remitted all taxes and fees that are due under this code.  This section does not prevent the Tax Commissioner from auditing the books and records of the license or permit holder for compliance with the provisions of this code.

(b) The Tax Commissioner shall propose rules for legislative approval in accordance with §29A-3-1 et seq. of this code to implement this section.

Bills Affecting §11-1-9

2001 Regular Session: HB2756
2001 Regular Session: HB3114
2001 Regular Session: SB405
2002 1X: SB1008
2002 Regular Session: HB4008
2002 Regular Session: HB4447
2002 Regular Session: SB140
2002 Regular Session: SB495
2003 2X: HB204
2003 2X: SB2006
2003 Regular Session: HB2892
2003 Regular Session: HB3036
2003 Regular Session: SB142
2003 Regular Session: SB462
2004 Regular Session: HB3036
2004 Regular Session: HB4011
2004 Regular Session: HB4014
2004 Regular Session: SB51
2004 Regular Session: SB136
2004 Regular Session: SB157
2004 Regular Session: SB594
2004 Regular Session: SB594
2004 Regular Session: SB594
2004 Regular Session: SB594
2005 Regular Session: HB2145
2005 Regular Session: HB2445
2005 Regular Session: HB2445
2005 Regular Session: HB2445
2005 Regular Session: HB2445
2005 Regular Session: HB3135
2005 Regular Session: SB141
2005 Regular Session: SB188
2005 Regular Session: SB188
2005 Regular Session: SB188
2005 Regular Session: SB188
2005 Regular Session: SB623
2006 Regular Session: HB2145
2006 Regular Session: HB2445
2006 Regular Session: HB2445
2006 Regular Session: HB2445
2006 Regular Session: HB2445
2006 Regular Session: HB4466
2006 Regular Session: HB4566
2006 Regular Session: HB4566
2006 Regular Session: HB4566
2006 Regular Session: HB4566
2006 Regular Session: HB4814
2006 Regular Session: SB95
2006 Regular Session: SB520
2006 Regular Session: SB520
2006 Regular Session: SB520
2006 Regular Session: SB520
2006 Regular Session: SB529
2006 Regular Session: SB570
2007 Regular Session: HB2022
2007 Regular Session: HB2074
2007 Regular Session: HB2285
2007 Regular Session: HB3000
2007 Regular Session: SB113
2007 Regular Session: SB478
2008 Regular Session: HB2022
2008 Regular Session: HB3000
2008 Regular Session: HB4016
2008 Regular Session: HB4397
2008 Regular Session: HB4655
2008 Regular Session: SB183
2008 Regular Session: SB246
2009 Regular Session: HB2002
2009 Regular Session: HB2030
2009 Regular Session: HB2512
2009 Regular Session: HB2578
2009 Regular Session: HB2765
2009 Regular Session: HB2998
2009 Regular Session: HB3198
2009 Regular Session: SB329
2010 Regular Session: HB2002
2010 Regular Session: HB2030
2010 Regular Session: HB2512
2010 Regular Session: HB2578
2010 Regular Session: HB3198
2010 Regular Session: HB4030
2010 Regular Session: HB4435
2010 Regular Session: SB216
2011 Regular Session: HB2082
2011 Regular Session: HB2276
2011 Regular Session: HB2672
2011 Regular Session: HB2692
2011 Regular Session: HB2944
2011 Regular Session: HB9999
2011 Regular Session: SB215
2011 Regular Session: SB277
2011 Regular Session: SB345
2012 Regular Session: HB2082
2012 Regular Session: HB2276
2012 Regular Session: HB2672
2012 Regular Session: HB2944
2012 Regular Session: HB4089
2012 Regular Session: HB4298
2012 Regular Session: SB190
2012 Regular Session: SB209
2012 Regular Session: SB380
2013 Regular Session: HB2041
2013 Regular Session: HB2077
2013 Regular Session: HB2444
2013 Regular Session: HB2486
2013 Regular Session: HB2516
2013 Regular Session: HB2840
2013 Regular Session: SB110
2013 Regular Session: SB138
2013 Regular Session: SB184
2013 Regular Session: SB520
2014 Regular Session: HB2041
2014 Regular Session: HB2077
2014 Regular Session: HB2444
2014 Regular Session: HB2486
2014 Regular Session: HB4159
2014 Regular Session: HB4343
2014 Regular Session: HB4610
2014 Regular Session: HB4613
2014 Regular Session: SB246
2014 Regular Session: SB304
2014 Regular Session: SB312
2014 Regular Session: SB333
2015 Regular Session: HB2114
2015 Regular Session: SB45
2015 Regular Session: SB240
2016 Regular Session: HB4030
2016 Regular Session: SB57
2016 Regular Session: SB349
2017 Regular Session: HB2594
2017 Regular Session: SB368
2018 Regular Session: HB4039
2018 Regular Session: HB4146
2018 Regular Session: SB266
2018 Regular Session: SB570
2019 Regular Session: HB2311
2019 Regular Session: HB2590
2019 Regular Session: HB2798
2019 Regular Session: HB2798
2019 Regular Session: SB269
2019 Regular Session: SB499
2019 Regular Session: SB499
2020 Regular Session: HB2590
2020 Regular Session: HB4135
2020 Regular Session: SB310
2020 Regular Session: SB795
2020 Regular Session: SB825
2021 Regular Session: HB2358
2021 Regular Session: SB267
2021 Regular Session: SB276
2021 Regular Session: SB282
2021 Regular Session: SB693