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10-65-7    Repealed.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.