CHAPTER 10-65
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10-65-7 Repealed.
10-65-8 Prospective obligation of marketplace provider to collect or remit tax.
10-65-1. Definitions.
Terms used in this chapter mean:
(1) "Person," the same as the term is defined under § 10-45-1; and
(2) "Retailer," the same as the term is defined under § 10-45-1.
Source: SL 2018 (SS), ch 3, § 4, eff. Dec. 12, 2018.
10-65-2. Marketplace defined.
For the purposes of this chapter, a marketplace is any means by which any marketplace seller sells or offers for sale tangible personal property, products transferred electronically, or services for delivery into this state, regardless of whether the marketplace seller has a physical presence in this state.
Source: SL 2018 (SS), ch 3, § 1, eff. Dec. 12, 2018.
10-65-3. Marketplace provider defined.
For the purposes of this chapter, a marketplace provider is any person that facilitates a sale for a marketplace seller through a marketplace by:
(1) Offering for sale by the marketplace seller, by any means, tangible personal property, products transferred electronically, or services for delivery into this state; and
(2) Directly, or indirectly through any agreement or arrangement with third parties, collecting payment from a purchaser and transmitting the payment to the marketplace seller, regardless of whether the person receives compensation or other consideration in exchange for facilitating the sale or providing any other service.
Source: SL 2018 (SS), ch 3, § 2, eff. Dec. 12, 2018.
10-65-4. Marketplace seller defined.
For the purposes of this chapter, a marketplace seller is a retailer that sells or offers for sale tangible personal property, products transferred electronically, or services for delivery into this state, through a marketplace that is owned, operated, or controlled by a marketplace provider.
Source: SL 2018 (SS), ch 3, § 3, eff. Dec. 12, 2018.
10-65-5. Certain marketplace providers required to collect and remit sales tax--Criteria.
Notwithstanding any other provision of law, a marketplace provider is subject to chapters 10-45 and 10-52 and shall collect and remit sales tax on all sales of tangible personal property, products transferred electronically, or services for delivery into this state, that the marketplace provider makes or facilitates for a marketplace seller if the marketplace provider:
(1) Is a seller subject to § 10-64-2;
(2) Facilitates the sales of at least one marketplace seller that is subject to § 10-64-2; or
(3) Facilitates the sales of two or more marketplace sellers that, when the sales are combined, are subject to § 10-64-2, even if the marketplace sellers are not separately or individually subject to § 10-64-2.
Source: SL 2018 (SS), ch 3, § 5, eff. Dec. 12, 2018.
10-65-6. Sale for resale.
A marketplace seller making a sale through a marketplace provider that is subject to the provisions of this chapter shall consider the sale as a sale for resale.
Source: SL 2018 (SS), ch 3, § 6, eff. Dec. 12, 2018.
10-65-7. Repealed.
Source: SL 2018 (SS), ch 3, § 7, eff. Dec. 12, 2018.
Commission Note: This section was repealed on June 30, 2024, as expressed in SL 2018 (SS), ch 3, § 7.
10-65-8. Prospective obligation of marketplace provider to collect or remit tax.
No marketplace provider is required to collect or remit sales tax under this chapter on any sale made before March 1, 2019.
Source: SL 2018 (SS), ch 3, § 8, eff. Dec. 12, 2018.
