Section 205.801 – Short Title.

205.801 Short title. Sec. 1. This act shall be known and may be cited as the “streamlined sales and use tax administration act”. History: 2004, Act 174, Eff. July 1, 2004

Section 205.803 – Definitions.

205.803 Definitions. Sec. 3. As used in this act: (a) “Agreement” means the streamlined sales and use tax agreement. (b) “Board” means the governing board under the agreement. (c) “Certified automated system” means computer software certified under the agreement to calculate the tax imposed by each jurisdiction on a transaction, determine the amount of tax […]

Section 205.805 – Purpose of Act.

205.805 Purpose of act. Sec. 5. This act simplifies the sales tax and use tax administration in order to substantially reduce the burden of tax compliance for all sellers and for all types of commerce. History: 2004, Act 174, Eff. July 1, 2004

Section 205.807 – Payment, Collection, and Remittance of Sales and Use Taxes; Provisions.

205.807 Payment, collection, and remittance of sales and use taxes; provisions. Sec. 7. The payment, collection, and remittance of the sales and use taxes under this act are subject to the provisions of the general sales tax act and the use tax act. History: 2004, Act 174, Eff. July 1, 2004

Section 205.809 – Streamlined Sales and Use Tax Agreement; Powers and Duties of State Treasurer and Department; Rules.

205.809 Streamlined sales and use tax agreement; powers and duties of state treasurer and department; rules. Sec. 9. The state treasurer on behalf of this state may enter into the streamlined sales and use tax agreement with 1 or more states. The state treasurer or his or her designee may also certify and recertify this […]

Section 205.811 – Controlling Effect; Parties to Agreement; Construction of Act.

205.811 Controlling effect; parties to agreement; construction of act. Sec. 11. (1) Any provision of the agreement or any application of a provision of the agreement to any person or circumstance that is inconsistent with any law of this state does not have effect. (2) The agreement authorized by this act binds and inures only […]

Section 205.813 – Appointment of Members to Board; Terms; Membership; Representation by State Delegation; Voting; Report; Administration of Taxes by Department; Participation by State Delegation.

205.813 Appointment of members to board; terms; membership; representation by state delegation; voting; report; administration of taxes by department; participation by state delegation. Sec. 13. (1) A state delegation of 4 representatives from this state shall be appointed to the board on July 1, 2004 according to the following: (a) A member or former member […]

Section 205.815 – Withdrawal From Membership.

205.815 Withdrawal from membership. Sec. 15. (1) If the state treasurer or the state legislature by resolution determines that it is in the best interest of this state, this state may withdraw from membership in the agreement. This state may withdraw from membership by submitting a notice of intent to withdraw to the governing board, […]

Section 205.817 – Finding of Noncompliance; Sanctions; Expulsion.

205.817 Finding of noncompliance; sanctions; expulsion. Sec. 17. (1) If this state is found to be out of substantial compliance with the agreement, this state may be subject to sanctions, including expulsion from membership in the agreement by a 3/4 vote of the entire board not including this state. (2) If this state is expelled […]

Section 205.819 – Registration.

205.819 Registration. Sec. 19. (1) A person may participate under the agreement only by registering in the central registration system provided for by the agreement. (2) The department shall participate in an online registration system with other member states that allows sellers to register online. There is no registration fee or written signature required of […]

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 205.823 – 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 205.825 – 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 […]

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