<Text of section effective July 1, 2017. See, also, section effective until July 1, 2017.>
(a) Every person desiring to engage in or conduct business as a dealer in this state
shall file with the commissioner an application for a “certificate of registration”
for each place of business.
(b) Any person who engages in the business of furnishing any of the things or services
taxable under this chapter shall likewise apply for and obtain a certificate of registration
as provided by this part.
(c) The commissioner may impose additional or different registration and/or reporting
requirements as determined to be necessary by the commissioner in order to administer
the allocation provisions of §§ 67-6-103 and 67-6-712, regarding sports authorities and public building authorities and industrial development
corporations created pursuant to title 7, chapter 53.
(d) A person does not have a nexus with this state for sales and use tax purposes
by reason of the relationship between the person and a commercial printer or mailer
having a presence in this state.
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