Section 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.Amended by Laws 2021, Ch. 484,Sec. 5, eff. 10/1/2021, and applicable to sales made on or after October 1, 2021.En. Sec. 5, Ch. 607, L. 1987.