Sales Tax Collection by Out-of-State Dealers

• RS-1 - Sales Threshold for Out-of-State Dealers
• RS-2 - How Out-of-State Dealers Who Meet Sales Threshold Can Register with Department
• RS-3 - How to Apply Sales Threshold
• RS-4 - Wholesale Sales Not Included in Sales Threshold
• RS-5 - When Sales Fall Below Threshold in Any Given Year
• RS-6 - Timeline to Start Collecting Tax After Meeting Threshold
• RS-7 - Remote Seller Provisions Do Not Apply Retroactively
• RS-8 - Out-of-State Dealers Meeting Threshold in August or September of 2019 or 2020