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<br /> <br /> FFR 01 '98 12:02PM N R OD P. 16117 <br /> <br /> F:\M5\COX\COX.061 <br /> In <br /> <br /> 1 (ii) an Internet access provider, online <br /> <br /> 2 service provider, or World Wide Web <br /> 3 hosting service provider is deemed to be <br /> <br /> 4 the agent or representative of a remote <br /> <br /> 5 seller as a result of the provider maintain- <br /> 6 ing or.talang orders via a web page or site <br /> <br /> 7 on a computer that is physically located <br /> <br /> 8 within a taxing jurisdiction; <br /> <br /> 9 Provided, That this definition does not include <br /> 10 a tax imposed or levied by a State where a re- <br /> <br /> l I mote seller's interest in physical property such <br /> <br /> 12 as computer hardware (but not including data) <br /> 13 is considered as a factor in determining whether <br /> <br /> 14 a remote seller has a substantial nexus; <br /> <br /> 15 (C) any tax purportedly levied by any <br /> 16 State or political subdivision thereof on elee- <br /> <br /> 17 tronic mail services, Internet site selection, elee- <br /> <br /> 18 trome newsgroups and bulletin boards, Internet <br /> <br /> 19 relay chat, Internet search services, and other <br /> 20 online services that are either not taxed by such <br /> <br /> 21 jurisdiction when provided via means other than <br /> <br /> 22 the Internet or online services, or that by their <br /> 23 nature are so related to the Internet or online <br /> <br /> 24 services that substantially the same service is <br /> <br /> 25 not offered via means other than the Internet <br />