A. A marketplace facilitator required to make an election under subsection A of Section 1392 of this title that does not elect to collect and remit the tax imposed by Section 1354 or 1402 of this title shall, no later than January 31 of each year, provide a written report to each purchaser required to receive the notice under paragraph 2 of subsection B of Section 1393 of this title during the immediately preceding calendar year that includes all of the following:

1. A statement that the marketplace facilitator did not collect sales or use tax in connection with the purchaser's transactions with the marketplace facilitator and that the purchaser may be required to remit use tax to the Tax Commission;

2. A list, by date, indicating the type and purchase price of each product purchased or leased by the purchaser from the marketplace facilitator and delivered to a location within this state;

3. Instructions for obtaining additional information from the Commission regarding whether and how to remit use tax to the Commission;

4. A statement that the marketplace facilitator is required to submit a report to the Commission under Section 1395 of this title that includes the name of the purchaser and the aggregate dollar amount of the purchaser's purchases from the marketplace facilitator; and

5. Such additional information as the Commission may reasonably require.

B. The Commission shall prescribe the form of the report required under subsection A of this section and shall make the form available on its publicly accessible Internet website.

C. The report required under subsection A of this section shall be mailed by first-class mail in an envelope prominently marked with words indicating that important tax information is enclosed to the purchaser's billing addresses, if known, or, if unknown, to the purchaser's shipping address. If the purchaser's billing and shipping addresses are unknown, the report shall be sent electronically to the purchaser's last-known email address with a subject heading indicating that important tax information is being provided.

D. A referrer required to make an election under subsection A of Section 1392 of this title that does not elect to collect and remit the tax imposed by Section 1354 or 1402 of this title shall, no later than January 31 of each year, provide a written notice to each remote seller to whom the referrer transferred a potential purchaser located in this state during the immediately preceding calendar year that includes all of the following:

1. A statement that a sales or use tax may be imposed by the state on the transaction;

2. A statement that the remote seller may be required to collect the tax as required by subsection G of Section 1392 of this title; and

3. Instructions for obtaining additional information regarding sales and use tax from the Commission.

Added by Laws 2018, 2nd Ex. Sess., c. 17, § 5, emerg. eff. April 10, 2018. Amended by Laws 2019, c. 414, § 3, eff. Nov. 1, 2019.