15-65-114. Seller's permit -- application to department -- collection by short-term rental marketplace.
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15-65-114 . Seller's permit -- application to department -- collection by short-term rental marketplace.
(1)Before engaging in business within the state, a seller of accommodations must obtain a seller's permit in accordance with 15-68-401 .
(2)A short-term rental marketplace shall register with the department of revenue and collect the tax imposed by this chapter as provided in 15-68-111 .