REVENUE AND TAXATION
CHAPTER 36
SALES TAX
63-3614. Seller. The term "seller" means every person making sales at retail or retail sales to a buyer or consumer, whether as agent, broker or principal.
History:
[63-3614, added 1965, ch. 195, sec. 14, p. 408; am. 1991, ch. 176, sec. 1, p. 429; am. 1992, ch. 16, sec. 1, p. 40.]