A county may impose a gross receipts tax not to exceed one-half percent on the gross receipts of all sales of tangible personal property, any product transferred electronically, and services, that are taxable pursuant to chapters 10-45 and 10-46 in the county. The tax must conform in all respects to the state sales and use tax, with the exception of the tax rate. For purposes of this chapter, "gross receipts" have the same meaning as defined and used in chapter 10-45.

Source: SL 2026, ch 55 , § 5.