§ 29-2-202 — Applicability

(1) Except as provided in sections 29-2-209 and
29-2-211, this part 2 applies to:

(a) Sales or use tax imposed by statutory local governments, special
districts, or requesting home rule jurisdictions that are collected, administered,
enforced, and distributed by the department; and

(b) (I) The county lodging tax imposed pursuant to section 30-11-107.5;

(II) The marketing and promotion tax imposed pursuant to section 29-25-112
(1)(a);

(III) The visitor benefit tax imposed pursuant to section 43-4-605 (1)(i.5);

(IV) The prepaid wireless 911 charge imposed pursuant to section 29-11-102.5;

(V) [ Editor's note: This version of subsection (1)(b)(V) is effective until
January 1, 2026. ] The prepaid wireless TRS charge imposed pursuant to section 29-11-102.7; and

(V) [ Editor's note: This version of subsection (1)(b)(V) is effective January 1,
2026. ] The prepaid telephone disability access charge imposed pursuant to section
40-17-104; and

(VI) The prepaid wireless 988 charge imposed pursuant to section 27-64-103
(4)(b).

(2) Except where specifically provided, and except for a home rule
jurisdiction's participation in resolving disputes as described in section 29-2-208 (2)
and (3), nothing in this part 2 applies to, affects, or limits the powers of home rule
jurisdictions to impose, administer, or enforce their local sales or use tax.

Legislative History

Source: L. 2024: Entire part added with relocations, (SB 24-025), ch. 144, p. 536, � 1, effective July 1, 2025. L. 2025: (1)(b)(V) amended, (HB 25-1154), ch. 230, p. 1087, � 28, effective January 1, 2026.