COLLECTION OF SALES TAXES FROM OUT-OF-STATE SELLERS
10-64-1 Legislative findings. 10-64-2 Certain sellers located outside of state required to collect and remit sales taxes--Criteria. 10-64-3 Declaratory judgment action against out-of-state seller required to collect and remit sales taxes. 10-64-4 Injunction during pendency of declaratory judgment action. 10-64-5 Appeal to Supreme Court. 10-64-6 Prospective tax obligation. 10-64-7 Application of obligation after injunction lifted. 10-64-8 Procedure for recovery of taxes, penalties, or interest--Liability of purchaser for use tax unaffected. 10-64-9 Use of sales taxes collected from sellers located outside of state.