| http://www.w3.org/ns/prov#value | - Section 12-36-1310 (A) (1) On and before June 30, 2003 A a user fee on use tax is imposed on the storage, use, or other consumption in this State of tangible personal property purchased at retail for storage, use, or other consumption in this State, at the rate of five percent of the sales price of the property, regardless of whether the retailer is or is not engaged in business in this State.
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