[§231-3.6]  Streamlined sales and use taxagreement compliance.  (a)  A seller that registers to pay or collect andremit sales or use tax in accordance with the terms of the streamlined salesand use tax agreement may select one of the following methods of remittance orother method allowed by law to remit the taxes collected, as follows:

(1)  A model 1 seller, who shall be a seller whoselects a certified service provider as an agent to perform all the seller’ssales or use tax functions, other than the seller’s obligation to remit tax onits own purchases;

(2)  A model 2 seller, who shall be a seller whoselects a certified automated system to use which calculates the amount of taxdue on a transaction; or

(3)  A model 3 seller, who shall be a seller who usesits own proprietary automated sales tax system that has been certified as acertified automated system.

(b)  A certified service provider in model 1shall be allowed a monetary allowance in accordance with the terms of thecontract that the states participating in the streamlined sales and use taxagreement execute with the provider.  The director shall prescribe theallowance in accordance with the terms of the contract, which shall be fundedentirely from money collected in model 1.

A monetary allowance to a certified serviceprovider may be based on one or more of the following incentives:

(1)  A base rate that applies to taxable transactionsprocessed by the provider; and

(2)  For a period not to exceed twenty-four monthsfollowing a voluntary seller’s registration through the streamlined sales anduse tax agreement’s central registration process, a percentage of tax revenuegenerated for a member state by the voluntary seller for each member state forwhich the seller does not have a requirement to register to collect the tax.

(c)  A model 2 seller shall be allowed amonetary allowance that the director shall prescribe in accordance with theterms agreed to by the member states of the streamlined sales and use taxagreement.  The member states initially anticipate that they will provide amonetary allowance to sellers under model 2 based on the following:

(1)  Each seller shall receive a base rate for aperiod not to exceed twenty-four months following the commencement ofparticipation by the seller; and

(2)  For a period not to exceed twenty-four monthsfollowing a voluntary seller’s registration through the streamlined sales anduse tax agreement’s central registration process, a percentage of tax revenuegenerated for a member state by the voluntary seller for each member state forwhich the seller does not have a requirement to register to collect the tax.

(d)  A model 3 seller and all other sellersthat are not under model 1 or model 2 shall be allowed a monetaryallowance that the director shall prescribe in accordance with the terms agreedto by the member states of the streamlined sales and use tax agreement.  Themember states initially anticipate that they will provide a monetary allowanceto sellers under model 3 and to all other sellers that are not under models 1or 2 based on the following:

(1)  For a period not to exceed twenty-four monthsfollowing a voluntary seller’s registration through the streamlined sales anduse tax agreement’s central registration process; and

(2)  A percentage of tax revenue generated for amember state by the voluntary seller for each member state for which the sellerdoes not have a requirement to register to collect the tax.

(e)  Pursuant to the streamlined sales and usetax agreement, the director is authorized to accept certified automated systemsand certified service providers to aid in the administration of the collectionof the tax imposed under chapter 237 and chapter 238.

(f)  No person required to collect any taximposed by chapter 237 or 238, or any tax authorized to be collected under thestreamlined sales and use tax agreement shall be held liable for having chargedand collected the incorrect amount of sales or use tax by reason of reliance onerroneous data provided by the director with respect to tax rates, boundaries,or taxing jurisdiction assignments.

(g)  In connection with a purchaser's requestfrom a seller of over-collected sales or use taxes, a seller shall be presumedto have a reasonable business practice, if in the collection of the sales oruse taxes, the seller:

(1)  Uses either a provider or a system, including aproprietary system, that is certified by the State; and

(2)  Has remitted to the State all taxes collectedless any deductions, credits, or collection allowances.

(h)  For the purposes of this section,"streamlined sales and use tax agreement" means the agreementauthorized under chapter 255D. [L Sp 2005, c 3, §2]