Certified Service Provider
Retailer selects CSP to perform sales tax functions.
CSP determines tax due, pays the tax to the states, and files the return with the states using a CAS.
States will compensate a CSP.
CSP is liable for tax collected and tax due on transactions using certified software.
CSP is not liable for tax due as a result of errors by the state and fraud by the retailer.
CSP is subject to audit and periodic system checks.