(a) A remote seller or marketplace facilitator required to make an election under section 213.1(a)¹ that does not elect to collect and remit the tax imposed by section 202² shall, no later than January 31 of each year, submit a report to the department. The report shall include, with respect to each purchaser required to receive the notice under section 213.2(b)(2)³ during the immediately preceding calendar year, the following:

(b) A referrer required to make an election under section 213.1(a) that does not elect to collect and remit the tax imposed by section 202 shall, no later than January 31 of each year, submit a report to the department. The report shall include a list of persons who received the notice required under section 213.3(d).⁴

(c) The department 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 department shall require.

(d) A report required under this section shall be submitted by an officer of the remote seller, 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 this part.