10-46-23. Collection and remittance of tax by retailer.
74 words·~1 min read·
/sd/title-10/chapter-10-46/10-46-23A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
The tax upon the use, storage, or other consumption of all tangible personal property or any product transferred electronically which is sold by a retailer maintaining a place of business in this state, or by such other retailer as the secretary of revenue shall authorize pursuant to § 10-46-22 , shall be collected by the retailer and remitted to the Department of Revenue pursuant to the provisions of §§ 10-46-24 to 10-46-31 , inclusive.