TITLE 44
Taxation

CHAPTER 44-18.1
Adoption of the Streamlined Sales and Use Tax Agreement

SECTION 44-18.1-38


§ 44-18.1-38. Monetary allowance for Model 3 sellers and all other sellers.

The member states anticipate that they will provide a monetary allowance to sellers under Model 3 and to all other sellers that are not under Models 1 or 2 based on the following:

(A) For a period not to exceed twenty-four months following a voluntary seller's registration through the Agreement's central registration process, a percentage of tax revenue generated for a member state by the voluntary seller for each member state for which the seller does not have a requirement to register to collect the tax.

(B) Vendor discounts afforded under each member state's law.

History of Section.
(P.L. 2006, ch. 246, art. 30, § 12.)