This bill amends the requirements governing when a seller has to pay or collect and remit sales and use tax.
This bill:
- repeals the requirement that a seller has to pay or collect and remit the sales and use tax if the seller sells tangible personal property, products transferred electronically, or services for storage, use, or consumption in the state in more than a certain number of separate transactions; and
- makes technical and conforming changes.
Recommended by: Revenue and Taxation Interim Committee

Statutes affected:
Introduced: 59-12-107, 59-12-107.6