|
Section |
Name |
131
| Table of Contents |
|
131.101 | Purpose and Scope of Regulations |
131.105
| Definitions
|
131.107
| Description of Different Types of Retailers On and After January 1, 2021 – Scope of Regulations
|
|
131.110 | Remote Retailers – General Provisions |
|
131.115 | Remote Retailers – Determination of Status as a Remote Retailer |
131.120
| Factors Used by Remote Retailers in Determining if the Thresholds in Section 131.115(a) of this Part are Met |
131.125
| Remote Retailers – Obligations – Procedures – Hold Harmless Provisions |
131.130
| Marketplace Facilitators – General Provisions |
131.135
| Marketplace Facilitators – Determination of Obligation to Remit Tax |
131.140
| Factors Used by Marketplace Facilitators in Determining if Thresholds in Section 131.135 of this Part are Met |
131.145
| Marketplace Facilitators – Obligations – Procedures – Hold Harmless Provisions |
131.150
| Marketplace Sellers – Obligations – Procedures – Hold Harmless Provisions |
131.155
| Tax Sourcing Provisions
|
131.160
| Certified Service Providers – Obligations – Procedures – Hold Harmless Provisions
|
131.165
| Certified Automated Systems – Obligations – Procedures – Hold Harmless Provisions |
131.170
| Department Responsibilities |
131.175
| Local Taxing Jurisdiction Responsibilities |
131.180
| Application of Other Rules |