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Section 205.766 – Repealed. 2008, Act 129, Imd. Eff. May 9, 2008.
205.766 Repealed. 2008, Act 129, Imd. Eff. May 9, 2008. Compiler’s Notes: The repealed section pertained to evening hearing of the tax tribunal.
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 205.771 – 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 […]