Title: Establishes an Internet Sales Tax
Signed by Governor Brad Little
Title: Establishes an Internet Sales Tax
Title: Establishes an Internet Sales Tax
Vote to pass an amended bill that establishes a sales tax for Internet sales.
Requires any retailer without a physical presence in the state that has, in the previous or current calendar year, cumulative gross receipts from sales delivered into the state in excess of $100,000, to collect, report, and pay state sales and use taxes (Sec. 2).
Requires a marketplace facilitator to register with the state tax commission to collect, report, and pay state sales and use taxes on any retail sale facilities (Sec. 3).
Defines “marketplace facilitator” as a person who contracts with sellers to facilitate the sales of the seller’s products through a physical or electronic marketplace operated by the person (Sec. 1).
Title: Establishes an Internet Sales Tax
Title: Establishes an Internet Sales Tax