Changes to Existing Law
SB43 — Establish a timeframe within which a remote seller and marketplace provider must register and remit sales tax.
2 sections modified+93-0
View:
§ 10-64
New Section+46
NEW SECTION added to Chapter 10-64
A seller who meets the criteria of § 10-64-2 is not required to register and remit the tax under the provisions of chapters 10-45, 10-46E, and 10-52, prior to the first day of the first month that begins at least thirty days after meeting the criteria.
§ 10-65
New Section+47
NEW SECTION added to Chapter 10-65
A marketplace provider who meets the criteria in § 10-65-5 is not required to register and remit the tax under the provisions of chapters 10-45 and 10-52, prior to the first day of the first month that begins at least thirty days after meeting the criteria. 11