CHAPTER 11. TAXATION.

§11-15-3. Amount of tax; allocation of tax and transfers.

(a) Vendor to collect. — Unless otherwise provided in this article or provided in §11-15A-1 et seq. of this code, for the privilege of selling tangible personal property or custom software and for the privilege of furnishing certain selected services defined in §11-15-2 and §11-15-8 of this code, the vendor shall collect from the purchaser the tax as provided under this article and §11-15B-1 et seq. of this code, and shall pay the amount of tax to the Tax Commissioner in accordance with the provisions of this article or §11-15B-1 et seq. of this code.

(b) Amount of tax. — The general consumers sales and service tax imposed by this article shall be at the rate of six cents on the dollar of sales or services, excluding gasoline and special fuel sales, which remain taxable at the rate of five cents on the dollar of sales.

(c) Calculation tax on fractional parts of a dollar until January 1, 2004. — There shall be no tax on sales where the monetary consideration is five cents or less. The amount of the tax shall be computed as follows:

(1) On each sale, where the monetary consideration is from six cents to 16 cents, both inclusive, one cent.

(2) On each sale, where the monetary consideration is from 17 cents to 33 cents, both inclusive, two cents.

(3) On each sale, where the monetary consideration is from 34 cents to 50 cents, both inclusive, three cents.

(4) On each sale, where the monetary consideration is from 51 cents to 67 cents, both inclusive, four cents.

(5) On each sale, where the monetary consideration is from 68 cents to 84 cents, both inclusive, five cents.

(6) On each sale, where the monetary consideration is from 85 cents to $1, both inclusive, six cents.

(7) If the sale price is in excess of $1, six cents on each whole dollar of sale price, and upon any fractional part of a dollar in excess of whole dollars as follows: One cent on the fractional part of the dollar if less than 17 cents; two cents on the fractional part of the dollar if in excess of 16 cents but less than 34 cents; three cents on the fractional part of the dollar if in excess of 33 cents but less than 51 cents; four cents on the fractional part of the dollar if in excess of 50 cents but less than 68 cents; five cents on the fractional part of the dollar if in excess of 67 cents but less than 85 cents; and six cents on the fractional part of the dollar if in excess of 84 cents. For example, the tax on sales from $1.01 to $1.16, both inclusive, seven cents; on sales from $1.17 to $1.33, both inclusive, eight cents; on sales from $1.34 to $1.50, both inclusive, nine cents; on sales from $1.51 to $1.67, both inclusive, 10 cents; on sales from $1.68 to $1.84, both inclusive, 11 cents; and on sales from $1.85 to $2, both inclusive, 12 cents: Provided, That beginning January 1, 2004, tax due under this article shall be calculated as provided in this subsection and subsection (d) of this section does not apply to sales made after December 31, 2003.

(d) Calculation of tax on fractional parts of a dollar after December 31, 2003. — Beginning January 1, 2004, the tax computation under subsection (b) of this section shall be carried to the third decimal place, and the tax rounded up to the next whole cent whenever the third decimal place is greater than four and rounded down to the lower whole cent whenever the third decimal place is four or less. The vendor may elect to compute the tax due on a transaction on a per item basis or on an invoice basis provided the method used is consistently used during the reporting period.

(e) No aggregation of separate sales transactions, exception for coin-operated devices. —  Separate sales, such as daily or weekly deliveries, shall not be aggregated for the purpose of computation of the tax even though the sales are aggregated in the billing or payment therefor. Notwithstanding any other provision of this article, coin-operated amusement and vending machine sales shall be aggregated for the purpose of computation of this tax.

(f) Rate of tax on certain mobile homes. — Notwithstanding any provision of this article to the contrary, after December 31, 2003, the tax levied on sales of mobile homes to be used by the owner thereof as his or her principal year-round residence and dwelling shall be an amount equal to six percent of 50 percent of the sales price.

(g) Construction; custom software. — After December 31, 2003, whenever the words “tangible personal property” or “property” appear in this article, the same shall also include the words “custom software”.

(h) Computation of tax on sales of gasoline and special fuel. — The method of computation of tax provided in this section does not apply to sales of gasoline and special fuel.

Bills Affecting §11-15-3

2001 Regular Session: HB2490
2001 Regular Session: HB2980
2002 Regular Session: HB2490
2002 Regular Session: HB2980
2002 Regular Session: SB252
2003 2X: HB220
2003 2X: SB2010
2003 Regular Session: HB2013
2003 Regular Session: HB2336
2003 Regular Session: HB2364
2003 Regular Session: HB2971
2003 Regular Session: HB3014
2003 Regular Session: HB3014
2003 Regular Session: HB3014
2003 Regular Session: HB3014
2003 Regular Session: HB3014
2003 Regular Session: HB3014
2003 Regular Session: HB3014
2003 Regular Session: HB3162
2003 Regular Session: HB3163
2003 Regular Session: SB172
2003 Regular Session: SB496
2004 Regular Session: HB2013
2004 Regular Session: HB2336
2004 Regular Session: HB2364
2004 Regular Session: HB3162
2004 Regular Session: HB3163
2004 Regular Session: SB594
2004 Regular Session: SB594
2004 Regular Session: SB594
2005 Regular Session: HB2008
2005 Regular Session: HB2009
2005 Regular Session: HB2036
2005 Regular Session: HB2086
2005 Regular Session: HB2445
2005 Regular Session: HB2445
2005 Regular Session: HB2445
2005 Regular Session: HB2580
2005 Regular Session: HB2930
2005 Regular Session: HB3148
2005 Regular Session: SB188
2005 Regular Session: SB188
2005 Regular Session: SB188
2006 Regular Session: HB2008
2006 Regular Session: HB2009
2006 Regular Session: HB2036
2006 Regular Session: HB2445
2006 Regular Session: HB2445
2006 Regular Session: HB2445
2006 Regular Session: HB2580
2006 Regular Session: HB2930
2006 Regular Session: HB4566
2006 Regular Session: HB4566
2006 Regular Session: HB4617
2006 Regular Session: HB4816
2006 Regular Session: HB4816
2006 Regular Session: SB520
2006 Regular Session: SB520
2006 Regular Session: SB520
2006 Regular Session: SB692
2006 Regular Session: SB692
2007 Regular Session: HB2032
2007 Regular Session: HB2122
2007 Regular Session: HB2912
2008 Regular Session: HB2032
2009 Regular Session: HB2281
2010 Regular Session: HB2281
2010 Regular Session: HB4514
2012 Regular Session: HB4335
2012 Regular Session: SB430
2013 Regular Session: HB3033
2014 Regular Session: HB3033
2014 Regular Session: HB4396
2014 Regular Session: HB4456
2015 Regular Session: HB2704
2015 Regular Session: SB478
2016 1X: SB1004
2016 Regular Session: HB2704
2016 Regular Session: HB4232
2016 Regular Session: HB4679
2016 Regular Session: SB555
2016 Regular Session: SB610
2017 1X: HB104
2017 1X: HB107
2017 1X: HB110
2017 1X: SB1004
2017 1X: SB1007
2017 1X: SB1017
2017 Regular Session: HB2933
2017 Regular Session: HB2933
2017 Regular Session: SB335
2017 Regular Session: SB335
2017 Regular Session: SB335
2017 Regular Session: SB409
2017 Regular Session: SB683
2018 Regular Session: HB4575
2018 Regular Session: SB125
2020 Regular Session: SB832
2020 Regular Session: SB832
2020 Regular Session: SB837
2021 Regular Session: SB600
2021 Regular Session: SB661
2021 Regular Session: SB661