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Publication Date

2019

Chapter

264

Session Type

Regular

Session Number

1

Document Type

Act

Start Page

2489

Concerning Sales and Use Tax Administration, and, in Connection Therewith, Establishing Economic Nexus for Retailers Without Physical Presence in the State, Codifying the Destination Sourcing Rule with a Specified Exception, Requiring Marketplace Facilitators to Collect and Remit Sales Tax for Sales Made by Marketplace Sellers on the Marketplace Facilitator's Marketplace, and Repealing Obsolete Statutory References to Remote Sellers.

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