Signed by Governor Matt Mead

Vote Smart's Synopsis:

Vote to pass a bill that requires seller who does not have physical presence in this state to remit sales tax.

Highlights:

• Requires any seller who does not have a physical presence in the state to remit state sales tax and follow all applicable, existing regulations, provided that the seller meets the following criteria: (Sec. 1):
• Exceeds one hundred thousand dollars in gross revenue from sale of tangible personal property, admissions or services delivered into the state; or
• Exceeds two hundred or more separate sales, admissions or services transactions in the state.

• Specifies that sellers who remits sales tax voluntarily shall not be liable to any individual who claims that the sales tax has been over collected if the provision is later deemed unlawful (Sec. 1).

• Defines “vendor” as any person engaged in the business of selling, at retail or wholesale, tangible personal property, admissions, or services which are subject to taxation, including vehicle dealers and remote sellers (Sec. 2).

Full Bill Text