SELLER REGISTRATION. 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 shall be registered in each of the member states. B. A Model 2, Model 3 or Model 4 seller may elect to be registered in one or more states as a seller which anticipates making no sales into such state(s) if it has not had sales into such state(s) for the preceding 12 months. Such election does not relieve the seller of its agreement pursuant to Section 401(B) to collect taxes on all sales into such states or its liability for remitting to the proper states any taxes collected. C. The member states agree not to require the payment of any registration fees or other charges for a seller to register in a state in which the seller has no legal requirement to register.
Appears in 4 contracts
Samples: Uniform Tax Agreement, Uniform Tax Returns Agreement, Uniform Tax Returns Agreement
