10-64 COLLECTION OF SALES TAXES FROM OUT-OF-STATE SELLERS
COLLECTION OF SALES TAXES FROM OUT-OF-STATE SELLERS
Certain sellers located outside of state required to collect and remit sales taxes--Criteria.
Declaratory judgment action against out-of-state seller.
Injunction during pendency of declaratory judgment action.
Appeal to Supreme Court.
Prospective obligation to collect or remit tax.
Obligation to remit tax after injunction lifted or dissolved.
Procedure for recovery of taxes, penalties, or interest--Liability of purchaser for use
Use of sales taxes collected from sellers located outside of state.