Title 44, Title 44 Title 44

For the purposes of § 44-18.1-11, subsection (A), the terms “receive” and “receipt” mean: (A) Taking possession of tangible personal property, (B) Making first use of services, or (C) Taking possession or making first use of digital goods, whichever comes first. The terms “receiv…

(A) Notwithstanding § 44-18.1-11, a purchaser of direct mail that is not a holder of a direct pay permit shall provide to the seller in conjunction with the purchase a Direct Mail Form or information to show the jurisdictions to which the direct mail is delivered to recipients. (…

(A) Except for the defined telecommunication services in subsection (C), the sale of telecommunication service sold on a call-by-call basis shall be sourced to (i) each level of taxing jurisdiction where the call originates and terminates in that jurisdiction or (ii) each level o…

For the purpose of §§ 44-18.1-15 and 44-18-7, the following definitions apply: (A) “Air-to-Ground Radiotelephone service” means a radio service, as that term is defined in 47 CFR 22.99, in which common carriers are authorized to offer and provide radio telecommunications service …

(a) For the purpose of this section and § 44-18.1-18, the following definitions apply: (1) Entity-Based Exemption. An exemption based on who purchases the product or who sells the product. An exemption that is available to all individuals shall not be considered an entity-based e…

(A) Each member state shall observe the following provisions when a purchaser claims an exemption: (1) The seller shall obtain identifying information of the purchaser and the reason for claiming a tax exemption at the time of the purchase as determined by the governing board. (2…

Each member state shall: (A) Require that only one tax return for each taxing period for each seller be filed for the member state and all the taxing jurisdictions within the member state. (B) Require that returns be due no sooner than the twentieth day of the month following the…

Each member state shall provide state level administration of sales and use taxes. The state level administration may be performed by a member state’s tax commission, department of revenue, or any other single entity designated by state law. Sellers are only required to register …

Each member state shall: (A) Require only one remittance for each return except as provided in this subsection. If any additional remittance is required, it may only be required from sellers that collect more than thirty thousand dollars in sales and use taxes in the member state…

Each member state shall use the following to provide a deduction for bad debts to a seller. To the extent a member state provides a bad debt deduction to any other party, the same procedures will apply. Each member state shall: (A) Allow a deduction from taxable sales for bad deb…

(A) The purpose of this section is to set forth the member states’ policy for the protection of the confidentiality rights of all participants in the system and of the privacy interests of consumers who deal with Model 1 sellers. (B) As used in this section, the term “confidentia…

(A) If a member state allows for temporary exemption periods, commonly referred to as sales tax holidays, the member state shall: (1) Not apply an exemption after December 31, 2003, unless the items to be exempted are specifically defined in the Agreement and the exemptions are u…

(A) Each member state shall: (1) Not have caps or thresholds on the application of state sales or use tax rates or exemptions that are based on the value of the transaction or item after December 31, 2005. A member state may continue to have caps and thresholds until that date. (…

(A) After December 31, 2005, each member state shall adopt a rounding algorithm that meets the following criteria: (1) Tax computation must be carried to the third decimal place, and (2) The tax must be rounded to a whole cent using a method that rounds up to the next cent whenev…

(A) These customer refund procedures are provided to apply when a state allows a purchaser to seek a return of over-collected sales or use taxes from the seller. (B) Nothing in this section shall either require a state to provide, or prevent a state from providing, a procedure by…

Each member state shall provide for a direct pay authority that allows the holder of a direct. pay permit to purchase otherwise taxable goods and services without payment of tax to the supplier at the time of purchase. The holder of the direct pay permit will make a determination…

Each member state shall utilize common definitions as provided in this section. The terms defined are set out in the Library of Definitions, in Appendix C of the Streamlined Sales and Use Tax Agreement. A member state shall adhere to the following principles: (A) If a term define…

(A) To ensure uniform application of terms defined in the Library of Definitions each member state shall complete a taxability matrix adopted by the governing board. The member state’s entries in the matrix shall be provided and maintained in a database that is in a downloadable …

Through December 31, 2005, if a member state has local jurisdictions that levy a sales or use tax, all local jurisdictions in the state shall have a common tax base. After December 31, 2005, the tax base for local jurisdictions shall be identical to the state tax base unless othe…

Each member state shall provide that the effective date of rate changes for services covering a period starting before and ending after the statutory effective date shall be as follows: (A) For a rate increase, the new rate shall apply to the first billing period starting on or a…

(A) A member state shall adopt and utilize to determine tax treatment, the core definition for a “bundled transaction”. See § 44-18-7.1(c). (B) Member states are not restricted in their tax treatment of bundled transactions except as otherwise provided in the Agreement. Member st…

(A) The member states shall provide an online registration system that will allow sellers to register in all the member states. (B) By registering, the seller agrees to collect and remit sales and use taxes for all taxable sales into the member states, including member states joi…

(A) Subject to the limitations in this section. (1) A member state shall provide amnesty for uncollected or unpaid sales or use tax to a seller who registers to pay or to collect and remit applicable sales or use tax on sales made to purchasers in the state in accordance with the…

When registering, the seller may select one of the following methods of remittances or other method allowed by state law to remit the taxes collected: (A) MODEL 1, where a seller selects a CSP as an agent to perform all the seller’s sales or use tax functions, other than the sell…

A seller may be registered by an agent. Such appointment shall be in writing and submitted to a member state if requested by the member state.

(A) Each member state shall provide a monetary allowance to a CSP in Model 1 in accordance with the terms of the contract between the governing board and the CSP. The details of the monetary allowance will be provided through the contract process. The governing board shall requir…

The member states initially anticipate that they will provide a monetary allowance to sellers under Model 2 based on the following: (A) All sellers shall receive a base rate for a period not to exceed twenty-four months following the commencement of participation by a seller. The…

The member states anticipate that they will provide a monetary allowance to sellers under Model 3 and to all other sellers that are not under Models 1 or 2 based on the following: (A) For a period not to exceed twenty-four months following a voluntary seller’s registration throug…

Each member state shall participate in an online sales and use tax registration system in cooperation with the other member states. Under this system: (A) A seller registering under the Agreement is registered in each of the member states. (B) The member states agree not to requi…

(A) Each member state shall lessen the difficulties faced by sellers when there is a change in a state sales or use tax rate or base by making a reasonable effort to do all of the following: (1) Provide sellers with as much advance notice as practicable of a rate change. (2) Limi…

Each member state that has local jurisdictions that levy a sales or use tax shall: (A) Provide that local rate changes will be effective only on the first day of a calendar quarter after a minimum of sixty days’ notice to sellers. (B) Apply local sales tax rate changes to purchas…

Each member state shall relieve sellers and CSPs using databases pursuant to subsections (F), (G) and (H) of § 44-18-1.6 from liability to the member state and local jurisdictions for having charged and collected the incorrect amount of sales or use tax resulting from the seller …

(A) The electronic databases provided for in § 44-18.1-6, subsections (D), (E), (F), and (G) shall be in a downloadable format approved by the governing board. The databases may be directly provided by the state or provided by a vendor as designated by the state. A database provi…

(A) No member state shall have multiple state sales and use tax rates on items of personal property or services after December 31, 2005, except that a member state may impose a single additional rate, which may be zero, on food and food ingredients and drugs as defined by state l…