Chapter 4.75 REMOTE SELLERS SALES TAX CODE
This chapter is included in your selections.
Sections:
- 4.75.010 Interpretation.
- 4.75.020 Definitions.
- 4.75.030 Supplemental definitions.
- 4.75.040 Title to collected sales tax.
- 4.75.050 Collection – Rate.
- 4.75.060 Obligation to collect tax – Threshold criteria.
- 4.75.070 No retroactive application.
- 4.75.080 Payment and collection.
- 4.75.090 Remote seller and marketplace facilitator registration requirement.
- 4.75.100 Tax filing schedule.
- 4.75.110 Estimated tax.
- 4.75.120 Returns – Filing contents.
- 4.75.130 Refunds.
- 4.75.140 Amended returns.
- 4.75.150 Extension of time to file tax return.
- 4.75.160 Audits.
- 4.75.170 Audit protest.
- 4.75.180 Penalties and interest for late filing.
- 4.75.190 Repayment plans.
- 4.75.200 Remote seller or marketplace facilitator record retention.
- 4.75.210 Cessation or transfer of business.
- 4.75.220 Use of information – Confidentiality.
- 4.75.230 Violations.
- 4.75.240 Penalties for violations.
- 4.75.250 Reporting/remitting for sellers with physical presence/no physical presence.
- 4.75.260 Hold harmless.
- 4.75.270 Savings clause.