§ 105-164.6A. Voluntary collection of use tax by sellers.
§ 105‑164.6A. Voluntarycollection of use tax by sellers.
(a) VoluntaryCollection Agreements. The Secretary may enter into agreements with sellerspursuant to which the seller agrees to collect and remit on behalf of itscustomers State and local use taxes due on items of tangible personal property,digital property, or services the seller sells. For the purpose of thissection, a seller is a person who is engaged in the business of sellingtangible personal property, digital property, or services for use in this Stateand who does not have sufficient nexus with this State to be required tocollect use tax on the sales.
(b) MandatoryProvisions. The agreements must contain the following provisions:
(1) The seller is notliable for use tax not paid to it by a customer.
(2) A customer's paymentof a use tax to the seller relieves the customer of liability for the use tax.
(3) The seller mustremit all use taxes it collects from customers on or before the due datespecified in the agreement, which may not be later than 31 days after the endof a quarter or other collection period. The collection period cannot be moreoften than annually if the seller's State and local tax collections are lessthan one thousand dollars ($1,000) in a calendar year.
(4) A seller who failsto remit use taxes collected on behalf of its customers by the due datespecified in the agreement is subject to the interest and penalties provided inArticle 9 of this Chapter with respect to the taxes to the same extent as ifthe seller were a retailer and were required to collect use taxes under thisArticle.
(c) OptionalProvisions. The agreements may contain the following provisions:
(1) The seller willcollect the use tax only on items that are subject to the general rate of tax.
(2) The seller willcollect local use taxes only to the extent they are at the same rate in everyunit of local government in the State.
(3) The seller willremit the tax and file reports in the form prescribed by the Secretary.
(4) Other provisionsestablishing the types of transactions on which the seller will collect tax andprescribing administrative procedures and requirements. (1996, 2nd Ex. Sess., c. 14,s. 11; 2000‑120, s. 4; 2003‑284, s. 45.4; 2009‑451, s.27A.3(i).)