Providing that, for purposes of the definition of "engage in the business of an out-of-state vendor" under the sales and use tax law, a seller shall be presumed under specified circumstances to have an agent, a canvasser, an independent contractor, a representative, a salesman, or a solicitor operating in the State for the purpose of selling or taking orders; providing that the presumption may be rebutted by specified proof; etc.
Bill File Type: Regular
Effective Date(s): July 1, 2015
|Date Posted||Document Name|
|2/13/2015||Text - First - Sales and Use Tax - Online Sales Presumption|
( 11-701, 11-701.1 )
Last Updated: 2/3/2020 2:29 PM