RETAILERS LOCATED OUTSIDE OF THIS STATE
- Section 372.841 - "Component member" defined
- Section 372.844 - "Activity that is significantly associated with a retailer's ability to establish or maintain a market in this State for the retailer's products or services" interpreted
- Section 372.846 - Purpose of sections is to reduce disparate impact of responsibility to collect taxes
- Section 372.848 - Presumption of applicability to retailer that is part of controlled group of entities that has a component member in this State: Rebuttal of presumption; written certification by each component member; retention of certifications by retailer
- Section 372.851 - Presumption of applicability to retailers that enter into agreements with residents of this State for referral of customers through Internet links: Rebuttal of presumption; written certification by each resident; retention of certifications by retailer
- Section 372.856 - Factors for determining whether activities of retailer have sufficient nexus with this State