US Laws, Codes, Statutes & Cases

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 36
                                  SALES TAX
    63-3611.  RETAILER ENGAGED IN BUSINESS IN THIS STATE. "Retailer engaged in
business in this state" as used in this chapter means any retailer who:
    (1)  Engages in recurring solicitation of purchases from residents of this
state or otherwise purposefully directs its business activities at residents
of this state; and
    (2)  Has sufficient contact with this state, in accordance with the
constitution of the United States, to allow the state to require the seller to
collect and remit use tax on sales of tangible personal property or services
made to customers in this state.
    (3)  The term includes any of the following:
    (a)  Any retailer maintaining, occupying or using, permanently or
    temporarily, directly or indirectly, or through a subsidiary or agent, by
    whatever name called, an office, place of distribution, sales or sample
    room or place, warehouse or storage place, or other place of business or
    maintaining a stock of goods.
    (b)  Any retailer having any representative, agent, salesman, canvasser or
    solicitor operating in this state under the authority of the retailer or
    its subsidiary for the purpose of selling, delivering, installing or the
    taking of orders for any tangible personal property.
    (c)  Any retailer, with respect to a lease or rental, deriving rentals
    from a lease or rental of tangible personal property situated in this
    state.
    (d)  Any retailer engaging in any activity in connection with servicing or
    installing tangible personal property in this state.
    (e)  Any retailer owned or controlled by the same interests which own or
    control any retailer engaged in business in the same or a similar line of
    business in this state.
    (f)  Any retailer having a franchisee or licensee operating under its
    trade name if the franchisee or licensee is required to collect the tax
    under the provisions of this section.