CHAPTER 11. TAXATION.

§11-15-6. Vendor must show sale or service exempt; presumption.

(a) The burden of proving that a sale or service was exempt from the tax shall be upon the vendor, unless the vendor takes from the purchaser an exemption certificate signed by and bearing the address of the purchaser and setting forth the reason for the exemption and substantially in the form prescribed by the Tax Commissioner.

(b) To prevent evasion, it is presumed that all sales and services are subject to the tax until the contrary is clearly established.

Bills Affecting §11-15-6

2003 2X: HB220
2003 2X: SB2010
2003 Regular Session: HB3014
2003 Regular Session: HB3014
2003 Regular Session: HB3014
2003 Regular Session: HB3014
2003 Regular Session: HB3014
2004 Regular Session: HB4349
2004 Regular Session: SB594
2004 Regular Session: SB594
2004 Regular Session: SB594
2005 Regular Session: HB2445
2005 Regular Session: HB2445
2005 Regular Session: HB2445
2005 Regular Session: SB188
2005 Regular Session: SB188
2005 Regular Session: SB188
2006 Regular Session: HB2445
2006 Regular Session: HB2445
2006 Regular Session: HB2445
2006 Regular Session: HB4566
2006 Regular Session: HB4566
2006 Regular Session: HB4566
2006 Regular Session: HB4816
2006 Regular Session: SB520
2006 Regular Session: SB520
2006 Regular Session: SB520
2006 Regular Session: SB692
2007 Regular Session: HB2917
2007 Regular Session: SB492
2008 Regular Session: HB3201
2008 Regular Session: HB4400
2008 Regular Session: HB4551
2008 Regular Session: SB545
2008 Regular Session: SB596
2009 Regular Session: HB2999
2010 Regular Session: HB4351
2010 Regular Session: SB461
2012 Regular Session: HB4335
2012 Regular Session: SB430
2014 Regular Session: HB4158
2014 Regular Session: SB331
2017 Regular Session: SB335
2017 Regular Session: SB335
2017 Regular Session: SB335
2020 Regular Session: SB832
2021 Regular Session: SB661