Affiliated Sellers. For purposes of determining when a rate adjustment level is reached, affiliated Volunteer Sellers shall be treated as a single Volunteer Seller. Affiliated Volunteer Sellers shall be treated as a single Volunteer Seller if they would qualify as “related persons” under section 267(b) or 707(b) of the Internal Revenue Code.
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Samples: www.streamlinedsalestax.org, www.streamlinedsalestax.org, www.streamlinedsalestax.org
