10-45-2.7. Retailers processing orders electronically.
The processing of orders electronically, including facsimile, telephone, the internet, or other electronic ordering process, does not relieve a retailer of responsibility for collection of the tax from the purchaser if the retailer is doing business in this state pursuant to §§10-45-2.5 to 10-45-2.9, inclusive.
Source: SL 2011, ch 56, §3.