Section 10-65-6 – Sale for resale.
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.
Section 10-65-7 – Failure to collect or remit sales tax_Relief from liability.
10-65-7. Failure to collect or remit sales tax–Relief from liability. A marketplace provider that fails to collect or remit sales tax under §10-65-5 may be relieved of liability if the failure was due to incorrect or insufficient information provided to the marketplace provider by a marketplace seller. The relief provided by this section may not […]
Section 10-65-8 – Prospective obligation of marketplace provider to collect or remit tax .
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.
Section 10-65-1 – Definitions.
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.
Section 10-65-2 – Marketplace defined.
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 […]
Section 10-65-3 – Marketplace provider defined.
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 […]
Section 10-65-4 – Marketplace seller defined.
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, […]
Section 10-65-5 – Certain marketplace providers required to collect and remit sales tax_Criteria.
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 […]
Section 10-64-5 – Appeal to Supreme Court.
10-64-5. Appeal to Supreme Court. Any appeal from the decision with respect to the cause of action established by this chapter may only be made to the state Supreme Court. The appeal shall be heard as expeditiously as possible. Source: SL 2016, ch 70, §4, eff. May 1, 2016.
Section 10-64-6 – Prospective obligation to collect or remit tax.
10-64-6. Prospective obligation to collect or remit tax. No obligation to collect or remit the sales tax required by this chapter may be applied before November 1, 2018. Source: SL 2016, ch 70, §5, eff. May 1, 2016; SL 2018 (SS), ch 2, §4, eff. Sept. 12, 2018.