Bill > S905

This bill revises sales and use tax laws to clarify who is considered a "seller" responsible for collecting sales and use tax. It expands the definition of a seller to include individuals or entities that have a substantial ownership interest in or are owned by a business with a physical presence in the state, sell similar products under a similar name, or use in-state facilities or employees of a related entity to facilitate sales. It also deems sellers to be those who derive receipts from leasing tangible property in the state, or those who sell taxable goods or services and have an affiliated person using a similar brand name or engaging in activities that benefit the seller's market presence in the state, provided these activities are sufficient for the state to impose tax collection responsibilities. Additionally, the bill clarifies that processing orders electronically does not exempt a person from collecting sales tax, and these changes will not subject them to other state taxes like corporate business tax or income tax, nor will they affect the state's authority to impose those taxes or other licensing requirements, nor will they be considered for physical presence in the state for any purpose other than sales and use tax collection.