Applicability

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. 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.