§ 44-18.1-19 Uniform tax returns. –Each member state shall:
(A) Require that only one tax return for each taxing periodfor each seller be filed for the member state and all the taxing jurisdictionswithin the member state.
(B) Require that returns be due no sooner than the twentiethday of the month following the month in which the transaction occurred.
(C) Allow any Model 1, Model 2, or Model 3 seller to submitits sales and use tax returns in a simplified format that does not include moredata fields than permitted by the governing board. A member state may requireadditional informational returns to be submitted not more frequently than everysix months under a staggered system developed by the governing board.
(D) Allow any seller that is registered under the Agreement,which does not have a legal requirement to register in the member state, and isnot a Model 1, 2, or 3 seller, to submit its sales and use tax returns asfollows:
(1) Upon registration, a member state shall provide to theseller the returns required by that state.
(2) A member state may require a seller to file a returnanytime within one year of the month of initial registration, and futurereturns may be required on an annual basis in succeeding years.
(3) In addition to the returns required in subsection (D)(2),a member state may require sellers to submit returns in the month following anymonth in which they have accumulated state and local tax funds for the state inthe amount of one thousand dollars or more.
(E) Participate with other member states in developing a moreuniform sales and use tax return that, when completed, would be available toall sellers.
(F) Require, at each member state's discretion, all Model 1,2, and 3 sellers to file returns electronically. It is the intent of the memberstates that all member states have the capability of receiving electronicallyfiled returns.
§ 44-18.1-19 Uniform tax returns. –Each member state shall:
(A) Require that only one tax return for each taxing periodfor each seller be filed for the member state and all the taxing jurisdictionswithin the member state.
(B) Require that returns be due no sooner than the twentiethday of the month following the month in which the transaction occurred.
(C) Allow any Model 1, Model 2, or Model 3 seller to submitits sales and use tax returns in a simplified format that does not include moredata fields than permitted by the governing board. A member state may requireadditional informational returns to be submitted not more frequently than everysix months under a staggered system developed by the governing board.
(D) Allow any seller that is registered under the Agreement,which does not have a legal requirement to register in the member state, and isnot a Model 1, 2, or 3 seller, to submit its sales and use tax returns asfollows:
(1) Upon registration, a member state shall provide to theseller the returns required by that state.
(2) A member state may require a seller to file a returnanytime within one year of the month of initial registration, and futurereturns may be required on an annual basis in succeeding years.
(3) In addition to the returns required in subsection (D)(2),a member state may require sellers to submit returns in the month following anymonth in which they have accumulated state and local tax funds for the state inthe amount of one thousand dollars or more.
(E) Participate with other member states in developing a moreuniform sales and use tax return that, when completed, would be available toall sellers.
(F) Require, at each member state's discretion, all Model 1,2, and 3 sellers to file returns electronically. It is the intent of the memberstates that all member states have the capability of receiving electronicallyfiled returns.
§ 44-18.1-19 Uniform tax returns. –Each member state shall:
(A) Require that only one tax return for each taxing periodfor each seller be filed for the member state and all the taxing jurisdictionswithin the member state.
(B) Require that returns be due no sooner than the twentiethday of the month following the month in which the transaction occurred.
(C) Allow any Model 1, Model 2, or Model 3 seller to submitits sales and use tax returns in a simplified format that does not include moredata fields than permitted by the governing board. A member state may requireadditional informational returns to be submitted not more frequently than everysix months under a staggered system developed by the governing board.
(D) Allow any seller that is registered under the Agreement,which does not have a legal requirement to register in the member state, and isnot a Model 1, 2, or 3 seller, to submit its sales and use tax returns asfollows:
(1) Upon registration, a member state shall provide to theseller the returns required by that state.
(2) A member state may require a seller to file a returnanytime within one year of the month of initial registration, and futurereturns may be required on an annual basis in succeeding years.
(3) In addition to the returns required in subsection (D)(2),a member state may require sellers to submit returns in the month following anymonth in which they have accumulated state and local tax funds for the state inthe amount of one thousand dollars or more.
(E) Participate with other member states in developing a moreuniform sales and use tax return that, when completed, would be available toall sellers.
(F) Require, at each member state's discretion, all Model 1,2, and 3 sellers to file returns electronically. It is the intent of the memberstates that all member states have the capability of receiving electronicallyfiled returns.
