Streamlined Sales Tax: Definitions

Model 1 Seller:
A seller that has selected a CSP as its agent to perform all the seller's sales and use tax functions, other than the seller's obligation to remit tax on its own purchases.

Model 2 Seller:
A seller that has selected a CAS to perform part of its sales and use tax functions, but retains responsibility for remitting the tax.

Model 3 Seller:
A seller that has sales in at least five member states, has total annual sales revenue of at least five hundred million dollars, has a proprietary system that calculates the amount of tax due each jurisdiction, and has entered into a performance agreement with the member states that establishes a tax performance standard for the seller. As used in this definition, a seller includes an affiliated group of sellers using the same proprietary system.

Model 4 Seller:
A seller is registered through Streamlined Sales Tax and do not meet the qualifications of a Model 1, 2 or 3.