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.
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 […]
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 […]
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, […]
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 […]
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.
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 […]
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.
