Stephen Allen Womack

“ Relieve remote sellers from liability to the State or locality for the incorrect collection, remittance, or noncollection of sales and use taxes, including any penalties or interest, if the liability is the result of an error or omission made by a certified software provider. (F) Relieve certified software providers from liability to the State or locality for the incorrect collection, remittance, or noncollection of sales and use taxes, including any penalties or interest, if the liability is the result of misleading or inaccurate information provided by a remote seller. ”

“ A State may not require a remote seller to file sales and use tax returns any more frequently than returns are required for nonremote sellers. No local jurisdiction may require a remote seller to submit a sales and use tax return or to collect sales and use taxes other than as provided by this paragraph. ”

“ Ross, Ms. DelBene, Mr. Schock, Ms. Linda T. Sánchez of California, Mrs. Ellmers, Mr. Larson of Connecticut, Mr. Barletta, Mr. Langevin, Mr. Crenshaw, Mr. Crawford, Mr. Dent, Ms. Pingree of Maine, Mr. Young of Indiana, Ms. ”