(1) (a) Upon the approval of the eligible electors in the district at an election held in accordance with section 20 of article X of the state constitution and part 8 of article 1 of this title 32, the district shall have the power to levy a uniform sales and use tax throughout the entire geographical area of the district upon every transaction or other incident with respect to which a sales and use tax is levied by the state pursuant to article 26 of title 39; except that such sales and use tax shall not be levied on the sale of cigarettes. A tax levied by a district in accordance with this section shall take effect on either January 1 or July 1 of the year specified in the ballot issue submitted to the eligible electors of the district.
(b) The sales and use tax imposed pursuant to subsection (1)(a) of this section is in addition to any other sales and use tax imposed pursuant to law.
(2) (a) The collection, administration, and enforcement of the sales and use tax shall be performed by the executive director of the department of revenue in the same manner as the collection, administration, and enforcement of the state sales and use tax imposed pursuant to article 26 of title 39 including, without limitation, the retention by a vendor of the percentage of the amount remitted to cover the vendor's expense in the collection and remittance of the sales and use tax as provided in section 39-26-105. The executive director shall make monthly distributions of sales and use tax collections to the district. The district shall pay the net incremental cost incurred by the department in the administration and collection of the sales and use tax.
(b) (I) A qualified purchaser may provide a direct payment permit number issued pursuant to section 39-26-103.5 to a vendor or retailer that is liable and responsible for collecting and remitting any sales tax levied on a sale made to the qualified purchaser pursuant to this article 21. A vendor or retailer that has received a direct payment permit number in good faith from a qualified purchaser shall not be liable or responsible for collection and remittance of a sales tax imposed on a sale that is paid for directly from the qualified purchaser's funds and not the personal funds of an individual.
(II) A qualified purchaser that provides a direct payment permit number to a vendor or retailer shall be liable and responsible for the amount of sales tax levied on a sale made to the qualified purchaser pursuant to this article 21 in the same manner as liability would be imposed on a qualified purchaser for state sales tax pursuant to section 39-26-105.
Source: L. 2019: Entire article added, (HB 19-1052), ch. 72, p. 263, § 6, effective August 2.