Implementation of Agreement
- 360B.200 - Establishment and maintenance of registration system for sellers; rights and duties of registering seller.
- 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.
- 360B.220 - Responsibility and liability of person that provides and seller that uses certified automated system; liability of seller for proprietary system.
- 360B.225 - Certified automated system: Certification by Department; waiver of liability resulting from reliance on certification; notification of incorrect classification of taxability.
- 360B.230 - Posting by Department of certain information on website or other Internet site; notice of changes to posted information.
- 360B.240 - Maintenance by Department and use of list denoting tax rates and taxing jurisdictions for each zip code in State.
- 360B.250 - Waiver of liability for failure to collect or pay correct amount of sales or use tax under certain circumstances.
- 360B.255 - Application of tax to shipment of tangible personal property that includes both taxable and exempt property.
- 360B.260 - Direct pay permits: Use; application for permit.
- 360B.280 - Purchases of direct mail.
- 360B.290 - Contents of document given to purchaser indicating sales price of tangible personal property.
- 360B.300 - Payment of tax due on weekend or legal holiday.
- 360B.310 - Effective date of change in tax rate resulting from change in boundary of local government.
- 360B.320 - Personally identifiable information: Notification of practices of State; retention and access; enforcement of provisions.
- 360B.330 - Action by purchaser against seller for refund of sales or use tax erroneously or illegally collected by seller.