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03.06.01.33

.33 Out-of-State Vendor.

A. A person who engages in the business of an out-of-State vendor shall collect and remit sales and use tax on all taxable sales for use in the State.

B. A person engages in the business of an out-of-State vendor if the person:

(1) Permanently or temporarily maintains, occupies, or uses any office, sales or sample room, or distribution, storage, warehouse, or other place for the sale of tangible personal property or a taxable service directly or indirectly through an agent or subsidiary;

(2) Has an agent, canvasser, representative, salesman, or solicitor operating in the State for the purpose of delivering, selling, or taking orders for tangible personal property or a taxable service;

(3) Enters the State on a regular basis to provide service or repair for tangible personal property, either directly or indirectly through an agent, independent contractor, or subsidiary; or

(4) Regularly uses the person's vehicles to sell or deliver tangible personal property or a taxable service for use in the State.

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