Model 1 seller definition

Model 1 seller means a seller registered under the agreement that has selected a certified service provider as the seller's agent to perform the seller's sales and use tax functions for agreement sales and use taxes, as outlined in the contract between the governing board of the agreement and the certified service provider, other than the seller's obligation under Section 59-12-124 to remit a tax on the seller's own purchases.
Model 1 seller means a seller that has selected a CSP as its agent to perform all the seller's sales and use tax functions, other than the seller's obligation to remit tax on its own purchases.
Model 1 seller means a seller that has selected a certified service provider as the 752 seller's agent to perform all of the seller’s sales and use tax functions for agreement sales and 753 use taxes other than the seller's obligation under Section 59-12-107.4 to remit a tax on the

Examples of Model 1 seller in a sentence

  • Model 1 seller means a seller that has selected a certified service provider as its agent to perform all the seller’s sales and use tax functions, other than the seller’s obligation to remit tax on its own retail purchases.

  • The comptroller may adopt rules relating to the administration and collection of the sales and use tax as necessary to comply with the agreement, including rules establishing the requirements for a seller to be a Model 1 seller, Model 2 seller, or Model 3 seller.

  • During such period, a certified service provider has, and is subject to, all of the rights, liabilities, duties and responsibilities imposed by this title as if it were the Model 1 seller for whom the certified service provider has agreed to perform all sales and use tax functions, except the Model 1 seller’s obligation to remit tax on its own purchases.

  • A Model 1 seller that is a “volunteer” for purposes of CSP Compensation (Allowance indicator Y) will receive relief of liability as provided by the SSUTA and CSP Contracts.

  • Model 1 seller" means a seller that has selected a certified service provider as its agent to perform all the seller's sales and use tax functions as outlined in the contract between the streamlined sales tax governing board and the certified service provider, other than the seller's obligation to remit tax on its own purchases.


More Definitions of Model 1 seller

Model 1 seller means a seller that has selected a certified service provider as the
Model 1 seller means a seller registered under the agreement that has
Model 1 seller means a seller that has selected a CSP as its agent to perform all the seller's sales
Model 1 seller means a seller that has selected a
Model 1 seller means a seller that has selected a certified
Model 1 seller means a seller that has selected a certified service provider
Model 1 seller means a seller registered under the agreement that has selected a 1176 certified service provider as the seller's agent to perform all of the seller's sales and use tax 1177 functions for agreement sales and use taxes other than the seller's obligation under Section 1178 59-12-124 to remit a tax on the seller's own purchases. 1179 (71) "Model 2 seller" means a seller registered under the agreement that: 1180 (a) except as provided in Subsection (71)(b), has selected a certified automated system 1181 to perform the seller's sales tax functions for agreement sales and use taxes; and 1182 (b) retains responsibility for remitting all of the sales tax: 1183 (i) collected by the seller; and 1184 (ii) to the appropriate local taxing jurisdiction. 1185 (72) (a) Subject to Subsection (72)(b), "model 3 seller" means a seller registered under 1186 the agreement that has: 1187 (i) sales in at least five states that are members of the agreement; 1188 (ii) total annual sales revenues of at least $500,000,000; 1189 (iii) a proprietary system that calculates the amount of tax: 1190 (A) for an agreement sales and use tax; and 1191 (B) due to each local taxing jurisdiction; and 1192 (iv) entered into a performance agreement with the governing board of the agreement. 1193 (b) For purposes of Subsection (72)(a), "model 3 seller" includes an affiliated group of 1194 sellers using the same proprietary system. 1195 (73) "Model 4 seller" means a seller that is registered under the agreement and is not a 1196 model 1 seller, model 2 seller, or model 3 seller. 1197 (74) "Modular home" means a modular unit as defined in Section 15A-1-302. 1198 (75) "Motor vehicle" is as defined in Section 41-1a-102. 1199 (76) "Oil sands" means impregnated bituminous sands that: 1200 (a) contain a heavy, thick form of petroleum that is released when heated, mixed with 1201 other hydrocarbons, or otherwise treated; 1202 (b) yield mixtures of liquid hydrocarbon; and 1203 (c) require further processing other than mechanical blending before becoming finished 1204 petroleum products. 1205 (77) "Oil shale" means a group of fine black to dark brown shales containing kerogen