(2.5) On and after April 30, 2001, no provider of internet access services shall be required to collect sales or use taxes from persons who purchase taxable property or services through use of the internet unless such provider acts as a vendor of taxable property or services.
Source: L. 98: Entire part added, p. 735, § 2, effective May 18. L. 2000: (1.5), (2.5), and (4) added and (3)(b) amended, p. 735, § 2, effective August 2.