REQUIREMENTS EACH STATE MUST ACCEPT TO PARTICIPATE. 4 Section 301: STATE LEVEL ADMINISTRATION 5 Each member state shall provide state level administration of sales and use taxes. The state level 7 or any other single entity designated by state law. Sellers are only required to register with, file 8 returns with, and remit funds to the state level authority. Each member state shall provide for 9 collection of any local taxes and distribution of them to the appropriate taxing jurisdictions. 10 Each member state shall conduct, or authorize others to conduct on its behalf, all audits of the 11 sellers registered under the Agreement for that state’s tax and the tax of its local jurisdictions, 12 and local jurisdictions shall not conduct independent sales or use tax audits of sellers registered 13 under the Agreement.
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Samples: Sales Contracts, Sales Contracts, Sales Contracts