When registering, the seller may select one of the following methods of remittances or other method allowed by state law to remit the taxes collected:

(A)  MODEL 1, where a seller selects a CSP as an agent to perform all the seller’s sales or use tax functions, other than the seller’s obligation to remit tax on its own purchases.

(B)  MODEL 2, wherein a seller selects a CAS to use which calculates the amount of tax due on a transaction.

(C)  MODEL 3, wherein a seller utilizes its own proprietary automated sales tax system that has been certified as a CAS.

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