Chapter 65 - COLLECTION AND REMITTANCE OF TAXES BY MARKETPLACE PROVIDERS

Section 10-65-1 - Definitions
Section 10-65-2 - Marketplace defined
Section 10-65-3 - Marketplace provider defined
Section 10-65-4 - Marketplace seller defined
Section 10-65-5 - Certain marketplace providers required to collect and remit sales tax-Criteria
Section 10-65-6 - Sale for resale
Section 10-65-7 - Failure to collect or remit sales tax-Relief from liability
Section 10-65-8 - Prospective obligation of marketplace provider to collect or remit tax