[et_pb_section fb_built=”1″ fullwidth=”on” _builder_version=”4.9.3″][et_pb_fullwidth_header title=”Remote Seller Sales Tax Code” _builder_version=”4.9.3″ background_enable_color=”off” use_background_color_gradient=”on” background_color_gradient_start=”#1e5aa8″ background_color_gradient_end=”#67a8dc” custom_margin=”||0px||false|false” custom_padding=”||0px||false|false”][\/et_pb_fullwidth_header][\/et_pb_section][et_pb_section fb_built=”1″ _builder_version=”4.0.11″][et_pb_row _builder_version=”4.0.11″][et_pb_column type=”4_4″ _builder_version=”4.0.11″][et_pb_text admin_label=”H3 – The Uniform Code sets \u201cthe rules\u201d” _builder_version=”4.9.3″ _module_preset=”default” hover_enabled=”0″ sticky_enabled=”0″]<\/p>\n
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XX.XX.010 \u2013 Interpretation – Taxability broadly construed (Pg. 4)<\/a> [\/et_pb_text][\/et_pb_column][\/et_pb_row][et_pb_row _builder_version=”4.9.1″ _module_preset=”default”][et_pb_column type=”4_4″ _builder_version=”4.9.1″ _module_preset=”default”][et_pb_divider color=”#f4f4f4″ divider_position=”center” _builder_version=”4.9.1″ _module_preset=”default”][\/et_pb_divider][et_pb_text admin_label=”Upon becoming a signatory of…” _builder_version=”4.9.3″]<\/p>\n
XX.XX.020 \u2013 Title to Collected Sales Tax Tax – receipts property of the Commission\/Member (Pg. 4)<\/a>
XX.XX.030 \u2013 Imposition \u2013 Rate – Remote sellers must impose sales tax<\/a>
XX.XX.040 \u2013 Obligation to Collect Tax – Threshold for collection is $100,000 or 200 transactions<\/a>
XX.XX.050 \u2013 No Retroactive Application – No retroactivity<\/a>
XX.XX.060 \u2013 Payment and Collection – Seller must collect taxes and hold in trust<\/a>
XX.XX.070 \u2013 Registration Requirement – Timing for registration if collection thresholds are met<\/a>
XX.XX.080 \u2013 Tax Filing Schedule – Monthly or quarterly return filing<\/a>
XX.XX.090 \u2013 Estimated Tax – Estimated tax may be assessed on non-filers<\/a>
XX.XX.100 \u2013 Returns \u2013 Filing Contents – Returns include gross, nontaxable, and taxable amounts<\/a>
XX.XX.110 \u2013 Refunds – Commission may issue refunds<\/a>
XX.XX.120 \u2013 Amended Returns – Sellers may file amended returns<\/a>
XX.XX.130 \u2013 Extension for Return – Commission may allow extensions<\/a>
XX.XX.140 \u2013 Audits – Sellers subject to audit by the Commission<\/a>
XX.XX.150 \u2013 Audit protest – Sellers may protest to the Commission<\/a>
XX.XX.160 \u2013 Penalties\/Interest for Late Filing – Sets penalties and interest for late filing<\/a>
XX.XX.170 \u2013 Repayment Plans – Commission may allow payment plans<\/a>
XX.XX.180 \u2013 Record Retention – Sellers must keep records for six years<\/a>
XX.XX.190 \u2013 Cessation\/Transfer of Business – Terms for business cessation\/transfer<\/a>
XX.XX.200 \u2013 Use of Information – Confidentiality of tax return information<\/a>
XX.XX.210 \u2013 Violations – Terms for violations of this code<\/a>
XX.XX.220 \u2013 Penalties for Violations – Penalties for violations (ranging from $25 to $500)<\/a>
XX.XX.230 \u2013 Physical presence – Delineates how sellers file (locally or with Commission)<\/a>
XX.XX.240 \u2013 Hold Harmless – Sellers protected for misfiling due to Commission errors<\/a>
XX.XX.250 \u2013 Definitions – Common definitions<\/a>
XX.XX.260 \u2013 Supplemental Definitions – Definitions that apply to exemptions used by members<\/a><\/p>\n