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      Failure to collect or remit sales tax_Relief from liability.
10-65-8      Prospective obligation of marketplace provider to collect or remit tax .