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10-65-7 Repealed.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.