TITLE 63

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.]