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, submit a report to the Tax Commission. The report shall include, with respect 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, the following:
1. The purchaser's name;
2. The purchaser's billing address and, if different, the purchaser's last-known mailing address;
3. The address within this state to which products were delivered to the purchaser;
4. The aggregate dollar amount of the purchaser's purchases from the marketplace facilitator; and
5. The name and address of the marketplace facilitator or marketplace seller that made the sales to the purchaser.
B. 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, submit a report to the Commission. The report shall include a list of persons who received the notice required under subsection D of Section 1394 of this title.
C. The Commission shall prescribe the forms of the reports required under this section and shall make them available on its publicly accessible Internet website. The reports shall be submitted electronically in such manner as the Commission shall require.
D. A report required under this section shall be submitted by an officer of the marketplace facilitator or the referrer and shall include a statement, made under penalty of perjury, by the officer that the remote seller, the marketplace facilitator or the referrer made reasonable efforts to comply with the notice and reporting requirements of Sections 1391 through 1397 of this title.
Added by Laws 2018, 2nd Ex. Sess., c. 17, § 6, emerg. eff. April 10, 2018. Amended by Laws 2019, c. 414, § 4, eff. Nov. 1, 2019.
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