US Laws, Codes, Statutes & Cases

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 36
                                  SALES TAX
    63-3610.  RETAILER. The term "retailer" includes:
    (a)  Every seller who makes any retail sale or sales of tangible personal
property and every person engaged in the business of making retail sales at
auction of tangible personal property owned by the person or others.
    (b)  Every person engaged in the business of making sales for storage,
use, or other consumption or in the business of making sales at auction of
tangible personal property owned by the person or others for storage, use, or
other consumption.
    (c)  Every person making more than two (2) retail sales of tangible
personal property during any twelve (12) month period, including sales made in
the capacity of assignee for the benefit of creditors, or receiver or trustee
in bankruptcy, or every person making fewer sales who holds himself out as
engaging in the business of selling such tangible personal property at retail
or who sells a motor vehicle.
    (d)  When the state tax commission determines that it is necessary for the
efficient administration of this act to regard any salesmen, representatives,
peddlers, or canvassers as agents of the dealers, distributors, supervisors,
or employers under whom they operate or from whom they obtain the tangible
personal property sold by them, irrespective  of whether they are making sales
on their own behalf or on behalf of such dealers, distributors, supervisors,
or employers, the state tax commission may so regard them and may regard the
dealers, distributors, supervisors, or employers as retailers for the purpose
of this act.
    (e)  Persons conducting both contracting and retailing activities. Such
persons must keep separate accounts for the retail portion of their business
and pay tax in the usual fashion on this portion.