Subcontractors

Contractors furnishing tangible personal property and services. Withholding by general or prime contractor of payments due subcontractors, §48-8-63. Take-out food. Exemptions, §48-8-3. 563 INDEX SALES AND USE TAXES —Cont’d Tangible personal property and services. Intent of article with respect to taxation of, §48-8-1. Sale of tangible personal property outside taxing county. Inapplicability of tax to, §48-8-117. Tax evasion. Filing false or fraudulent returns by dealers, §48-8-8. Tax executions. Issuance of fi. fa. for collection of delinquent taxes, §48-8-56. Taxicabs. Fares for vehicles operated under for-hire master license. Exemptions, §48-8-3. Telecommunications manufacturing facilities. Exemption for sale of machinery and equipment used for improving air quality, §48-8-3. Telephone service charges. Gross sales defined, §48-8-2. Time. Assessment, §48-8-64. Extension for returns, §§48-8-49, 48-8-51. Joint county and municipal sales and use tax. Referendum elections, §48-8-85. Resolution by governing authorities imposing tax, §48-8-84. Adoption, §48-8-86. Tokens. Use prohibited in collecting tax, §48-8-31. Trade-in credit provision.