As used in this chapter, the following terms shall have the following meanings ascribed to them, unless the context clearly indicates otherwise: “Transient vendor” means any person who transacts transient business in this state either in one locality or by traveling from place to place in this state. The term includes a vendor who for […]
Each applicant for a transient vendor license shall designate a registered agent on the license application. The registered agent must be a resident of the county or municipality for which the license is sought and shall be the agent on whom any process, notice or demand required or permitted by law to be served on […]
Each applicant for a transient vendor license shall include a license fee set by the governing authority of the county or municipality not to exceed Two Hundred Fifty Dollars ($250.00) with the application, which fee shall be deposited in the general fund of the county or municipality that issues the license. The applicant shall also […]
The county tax collector and the municipal tax collector shall issue a transient vendor license under this chapter only if all requirements of this chapter have been met. The license is not transferable and is valid only within the territorial limits of the issuing county or municipality. A license expires ninety (90) days after the […]
While transacting his business, a transient vendor shall post in a prominent place, so that they may clearly be seen by purchasers of the merchandise or services which he is offering, his state sales tax number, his transient vendor license number, and a statement that he is required to give purchasers, at the time of […]
Any person who knowingly or intentionally operates a transient business without a valid license as provided by this chapter or who knowingly or intentionally advertises, offers for sale, or sells any merchandise or services in violation of this chapter shall, upon conviction, be guilty of a misdemeanor and, upon conviction thereof, shall be fined not […]
The provisions of this chapter shall not apply to: Civic and nonprofit organizations or wholesale sales to retail merchants by commercial travelers; Wholesale trade shows or conventions; Sales of goods, wares, services or merchandise by sample, catalogue or brochure for future delivery; Fairs and convention center activities conducted primarily for amusement or entertainment; Any general […]
A transient vendor may not transact business in any county or municipality in this state unless the vendor, and the owner of the merchandise or provider of the services to be offered if the merchandise is not owned or the services are not provided by the vendor, has secured a license in accordance with this […]
A transient vendor who desires to transact business in a county or municipality in this state shall apply for and obtain a license in each county and in each municipality in which the vendor desires to transact business. A license issued by a county authorizes a transient vendor to transact business outside of the municipalities […]
The State Tax Commission shall prepare uniform forms for license applications, license certificates and license renewals issued under this chapter.
