Taxpayers or withholding agents must pay tax, or withhold and remit tax or collect and remit tax in accordance with the law or the administrative regulations.

纳税人、扣缴义务人必须依照法律、行政法规的规定缴纳税款、代扣代缴、代收代缴税款。

youdao

Any size business can easily employ modern technology freely available, as I have, to calculate, collect and remit sales tax for any jurisdiction in any state.

FORBES: Guest Post: Online Sales Tax

That can make the decision whether to collect and remit the tax a tough one for non-California sellers who think they have arguments to avoid the law.

FORBES: Californians Rush To Buy Online Before Amazon Tax Hits

There are some retailers, direct marketers, mail order catalogs and others that oppose the current move to allow states to require these channels to collect and remit sales tax.

FORBES: Guest Post: Online Sales Tax