Section 205.827 – Personal Identifiable Information.
205.827 Personal identifiable information. Sec. 27. (1) Except as provided in subsection (3), a certified service provider shall not retain or disclose the personally identifiable information of consumers. A certified service provider’s system shall be designed and tested to assure the privacy of consumers by protecting their anonymity. (2) A certified service provider shall provide […]
Section 205.829 – Liability of Registered Seller; Exceptions.
205.829 Liability of registered seller; exceptions. Sec. 29. (1) A seller registered under the agreement is not liable for any uncollected or nonremitted sales or use tax on transactions with purchasers in this state before the date of registration if the seller was not licensed or registered under the general sales tax act or the […]
Section 205.831 – Notification of Change in Rate or Tax Base.
205.831 Notification of change in rate or tax base. Sec. 31. (1) The department shall publish on the state website a notification to sellers registered under the agreement of a change in rate or tax base within 5 business days of receiving notice of the public act number assigned by the secretary of state to […]
Section 205.833 – Business Advisory Group.
205.833 Business advisory group. Sec. 33. The state delegation shall appoint a business advisory group of not more than 8 members to consult with the delegation on streamlined sales and use tax matters as requested by the delegation. History: 2004, Act 174, Eff. July 1, 2004
Section 205.771 – Provisions Applicable to Matters Pending on Effective Date of Act.
205.771 Provisions applicable to matters pending on effective date of act. Sec. 71. The following subdivisions are applicable to a matter subject to the tribunal’s jurisdiction, but which is pending on the effective date of this act before any forum, described in section 41: (a) A matter which has not been heard on or before […]
Section 205.821 – Models; Selection for Purposes of Collecting and Remitting Sales and Use Taxes.
205.821 Models; selection for purposes of collecting and remitting sales and use taxes. Sec. 21. A seller registered under the agreement may select 1 of the following models for purposes of collecting and remitting sales and use taxes under the agreement: (a) Model 1. The seller uses a certified service provider to act as the […]
Section 205.772 – Transfer of Books, Records, Documents, Files, Transcripts, Funds, Deposits, and Securities.
205.772 Transfer of books, records, documents, files, transcripts, funds, deposits, and securities. Sec. 72. When a matter is decided by a forum described in section 41, and when, after the effective date of this act, the decision is appealed, the forum shall transfer to the tribunal within 30 days after the date of the filing […]
Section 205.823 – Computation of Tax Remitted.
205.823 Computation of tax remitted. Sec. 23. (1) In computing the amount of tax remitted to this state, a certified service provider under Model 1 described in section 21 may take a deduction from the revenue collected under Model 1 in this state as determined by the contract between the board and that certified service […]
Section 205.773 – Remands.
205.773 Remands. Sec. 73. When a matter is decided by a forum described in section 41 and the decision is appealed, and when, after the effective date of this act, the matter is remanded, the remand shall be to the tribunal for such action as the appellate court may direct. History: 1973, Act 186, Eff. […]
Section 205.825 – Certified Service Provider as Seller’s Agent.
205.825 Certified service provider as seller’s agent. Sec. 25. (1) A certified service provider is the agent of a seller, with whom the certified service provider has contracted for the collection and remittance of sales and use taxes. As the seller’s agent, the certified service provider is liable for sales and use tax due to […]