"Section 12-36-2691. A seller otherwise subject to the requirements of Section 12-36-1340 and Section 12-36-1350 is not required to collect and remit the sales and use tax for a retail sale of tangible personal property if the sale is made through the internet or other electronic means and the sale does not involve the physical delivery of the item to the purchaser at a retail location or other place of business in this State maintained by the seller." /
Renumber sections to conform.
Amend title to conform.