COLLECTION AND REMITTANCE OF TAXES BY MARKETPLACE PROVIDERS
10-65-1 Definitions. 10-65-2 Marketplace defined. 10-65-3 Marketplace provider defined. 10-65-4 Marketplace seller defined. 10-65-5 Certain marketplace providers required to collect and remit sales tax_Criteria. 10-65-6 Sale for resale. 10-65-7 Failure to collect or remit sales tax_Relief from liability. 10-65-8 Prospective obligation of marketplace provider to collect or remit tax .