Seller's permit -- application to department -- collection by short-term rental marketplace

15-65-114 . Seller's permit -- application to department -- collection by short-term rental marketplace. (1) Before engaging in business within the state, a seller of accommodations must obtain a seller's permit in accordance with 15-68-401 . (2) A short-term rental marketplace shall register with the department of revenue and collect the tax imposed by this chapter as provided in 15-68-111 .