Fact Pattern #1 The legislature in the State of Red enacted a new law re­quiring out-of-state sellers to collect and remit sales tax on the retail sales of goods and ser­vices in the State. Sellers are required to collect and remit the tax to the State,

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Fact Pattern #1 The legislature in the State of Red enacted a new law re­quiring out-of-state sellers to collect and remit sales tax on the retail sales of goods and ser­vices in the State. Sellers are required to collect and remit the tax to the State,