Section 39-15-501 – Sales From Remote Sellers.

39-15-501. Sales from remote sellers. (a) Notwithstanding any other provision of law, any seller of tangible personal property, admissions or services which are subject to taxation under chapter 15 or 16 of this title who does not have a physical presence in this state shall remit sales tax and follow all applicable procedures and requirements […]

Section 39-15-502 – Marketplace Facilitators.

39-15-502. Marketplace facilitators. (a) A marketplace facilitator shall be considered the vendor for each sale that the facilitator facilitates on its marketplace for a marketplace seller. Each marketplace facilitator shall: (i) Be responsible for all obligations imposed under chapters 15 and 16 of this title; (ii) Keep records and information as may be required by […]