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 205.801 – 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