Code

XX.XX.010 – Interpretation – Taxability broadly construed (Pg. 4)XX.XX.020 – Title to Collected Sales Tax Tax – receipts property of the Commission/Member (Pg. 4)XX.XX.030 – Imposition – Rate – Remote sellers must impose sales taxXX.XX.040 – Obligation to Collect Tax – Threshold for collection is $100,000 or 200 transactionsXX.XX.050 – No Retroactive Application – No retroactivityXX.XX.060 – Payment and Collection – Seller must collect taxes and hold in trustXX.XX.070 – Registration Requirement – Timing for registration if collection thresholds are metXX.XX.080 – Tax Filing Schedule – Monthly or quarterly return filingXX.XX.090 – Estimated Tax – Estimated tax may be assessed on non-filersXX.XX.100 – Returns – Filing Contents – Returns include gross, nontaxable, and taxable amountsXX.XX.110 – Refunds – Commission may issue refundsXX.XX.120 – Amended Returns – Sellers may file amended returnsXX.XX.130 – Extension for Return – Commission may allow extensionsXX.XX.140 – Audits – Sellers subject to audit by the CommissionXX.XX.150 – Audit protest – Sellers may protest to the CommissionXX.XX.160 – Penalties/Interest for Late Filing – Sets penalties and interest for late filingXX.XX.170 – Repayment Plans – Commission may allow payment plansXX.XX.180 – Record Retention – Sellers must keep records for six yearsXX.XX.190 – Cessation/Transfer of Business – Terms for business cessation/transferXX.XX.200 – Use of Information – Confidentiality of tax return informationXX.XX.210 – Violations – Terms for violations of this codeXX.XX.220 – Penalties for Violations – Penalties for violations (ranging from $25 to $500)XX.XX.230 – Physical presence – Delineates how sellers file (locally or with Commission)XX.XX.240 – Hold Harmless – Sellers protected for misfiling due to Commission errorsXX.XX.250 – Definitions – Common definitionsXX.XX.260 – Supplemental Definitions – Definitions that apply to exemptions used by members