10-45-99 Definitions

10-45-100 Extension for remitting sales and use tax on manufacturing equipment. 10-45-101 Requirements for extension. 10-45-102 Extension applies to full costs and installation fees. 10-45-103 Application for extension permit--Permit nontransferable. 10-45-104 Secretary to prescribe form and documentation requirements. 10-45-105 Fraudulent claim--Tax due constitutes lien in favor of state. 10-45-106 Right to hearing on denial of extension request. 10-45-107 Promulgation of rules regarding filing extensions. 10-45-108 Sourcing of sales and services. 10-45-109 Registration and tax collection does not create nexus for other taxes. 10-45-110 Exemption for sale of coins, currency, or bullion. 10-45-111 Relief from liability for failing to collect tax at new rate--Conditions. 10-45-112 Exemption for nonprofit corporations created for fire protection. 10-45-113 Exemption for small sales by minors. 10-45-114 Exemption--Coaches.