Certified service providers must file a SER in all member states on behalf of model 1 sellers. Certified service providers, on behalf of such sellers, shall file the audit reports provided for in Article V of the governing board’s rules and procedures for such states, and in addition, shall be required to file part 1 of the SER each month for each member state. A state shall allow a model 1 seller to file both part 1 and the part 2 of the SER. A model 1 seller which chooses to file both part 1 and the part 2 of the SER shall still be required to file the audit reports provided for in Article V of the governing board’s rules and procedures.
Appears in 4 contracts
Samples: Tax Agreement, Tax Agreement, Tax Agreement
