(a) The Department of Finance and Administration shall participate in an online sales and use tax registration system in cooperation with the states that are members of the agreement. (b) The department shall not use a seller's registration with the online sales and use tax registration system as provided in subsection (a) of this section and any subsequent collection of a sales or use tax in determining whether the seller has nexus with the state for any tax at any time.
(c) When registering, a seller may select one (1) of the following models:
(1) Model 1 seller;
(2) Model 2 seller;
(3) Model 3 seller; or
(4) Model 4 seller.
Section: Previous 26-21-102 26-21-103 26-21-104 26-21-105 26-21-106 26-21-107 26-21-108 26-21-109 26-21-110 26-21-111 26-21-112 26-21-113 26-21-114 26-21-115 NextLast modified: November 15, 2016