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 […]