Altering the definition of "engage in the business of an out-of-state vendor", for purposes of establishing nexus under the sales and use tax law, to include vendors who sell or deliver, during the preceding four quarterly periods, tangible personal property or taxable services to customers in the State if the cumulative gross receipts are greater than $10,000 or the sales or deliveries are made in at least 200 separate transactions.
Bill File Type: Regular
Effective Date(s): July 1, 2017
( 11-701 )
Last Updated: 2/3/2020 2:35 PM