IMPLEMENTATION OF AGREEMENT
- Section 360B.200 - Establishment and maintenance of registration system for sellers; rights and duties of registering seller
- Section 360B.210 - Liability of certified service provider as agent of seller; liability and auditing of seller who contracts with certified service provider; system checks of sellers
- Section 360B.220 - Responsibility and liability of person that provides and seller that uses certified automated system; liability of seller for proprietary system
- Section 360B.225 - Certified automated system: Certification by Department; waiver of liability resulting from reliance on certification; notification of incorrect classification of taxability
- Section 360B.230 - Posting by Department of certain information on website or other Internet site; notice of changes to posted information
- Section 360B.240 - Maintenance by Department and use of list denoting tax rates and taxing jurisdictions for each zip code in State
- Section 360B.250 - Waiver of liability for failure to collect or pay correct amount of sales or use tax under certain circumstances
- Section 360B.255 - Application of tax to shipment of tangible personal property that includes both taxable and exempt property
- Section 360B.260 - Direct pay permits: Use; application for permit
- Section 360B.281 - Purchases of direct mail
- Section 360B.290 - Contents of document given to purchaser indicating sales price of tangible personal property
- Section 360B.300 - Payment of tax and filing of return due on weekend, legal holiday or certain days taxpayer is unable to remit tax electronically
- Section 360B.310 - Effective date of change in tax rate resulting from change in boundary of local government
- Section 360B.320 - Personally identifiable information: Notification of practices of State; retention and access; enforcement of provisions
- Section 360B.330 - Action by purchaser against seller for refund of sales or use tax erroneously or illegally collected by seller