Remote seller definition

Remote seller means any dealer deemed to have sufficient activity within the Commonwealth to

Remote seller means a seller or marketplace facilitator making sales of goods or services delivered within the State of Alaska, without having a physical presence in a taxing jurisdiction, or conducting business between taxing jurisdictions, when sales are made by internet, mail order, phone or other remote means. A marketplace facilitator shall be considered the remote seller for each sale facilitated through its marketplace.

Remote seller means a seller that makes retail sales in

Examples of Remote seller in a sentence

• Off licenceBottle store Grocery store Supermarket Remote seller Tavern HotelCellar door Club Type of club (e.g. sports club, RSA etc.) …………………………………………………………………...

• The NCSL model includes such suggested language.3. Remote seller and marketplace seller vs.

• Remote seller models have enabled non-traditional market participants to flourish globally where historically they may have encountered significantly more challenge.

• Remote seller" means any seller, including a marketplace facilitator, who does not have a physical presence in this state and makes retail sales to purchasers or facilitates retail sales on behalf of marketplace sellers.

• Utah 2019 SB 168, Section 4 provides:(10) (a) A purchaser of tangible personal property, a product transferred elec- tronically, or a service may file a claim for a refund with the marketplace facilita- tor if the purchaser overpaid sales and use taxes imposed under this chapter.3. Remote seller and marketplace seller vs.

More Definitions of Remote seller

Remote seller means any dealer deemed to have sufficient activity within the Commonwealth to require registration under § 58.1-613 under the criteria specified in subdivision C 10 or 11 of § 58.1-612 or any software provider acting on behalf of such dealer.

Remote seller means a seller that lacks substantial nexus with this state but is required to register with the tax commissioner under section 5741.17 of the Revised Code pursuant to federal law authorizing states to require such sellers to register, collect, and remit use tax. A seller that is not required to register with the commissioner under division (A) of section 5741.17 of the Revised Code but registers voluntarily under division (B) of that section is not a "remote seller." A seller that registers with the commissioner under section 5741.17 of the Revised Code after the effective date of any federal law that authorizes states to require sellers that lack substantial nexus with the state to register, collect, and remit use tax is presumed to be a "remote seller." The seller or the commissioner may rebut this presumption with evidence that the seller has substantial nexus with this state.

Remote seller means any corporation, partnership, firm, association, governmental unit or agency, or person acting as a business entity that sells property or products or performs services in the State of Alaska or a taxing municipality in the state, using the internet, mail order, or telephone, without having a physical presence in the state or taxing municipality.

Remote seller means a seller or marketplace facilitator making sales of goods or services for delivery within the State of Alaska without having a physical presence in the member jurisdiction in which delivery is being made.

Remote seller means a seller who sells for sale at retail, use,

Remote seller means a seller that does not have a physical presence in La. and that sells for sale at retail, use, consumption, distribution, or for storage to be used for consumption or distribution any taxable tangible personal property, products transferred electronically, or services for delivery within La.

Remote seller means a seller that makes retail sales in this state through one or more agreements described in subsection (1) of this section, and the seller's other physical presence in this state, if any, is not sufficient to establish a retail sales or use tax collection obligation under the commerce clause of the United States Constitution.