1. A. The use tax is a complement to the sales tax and the rules promulgated are common to both taxes.

KEY: taxation, use tax

Date of Last Change: August 27, 2012

Notice of Continuation: November 9, 2021

Authorizing, and Implemented or Interpreted Law: 59-12-103; 59-12-107; 59-12-104; 59-12-118