THE FOLLOWING TERMS APPLY TO THE COMMPLIANCE GROUP’S (“TCG”) ACCUTAX SERVICE (“ACCUTAX SERVICE”). BY ACCEPTING A SERVICE ORDER FOR ACCUREG SERVICE, CUSTOMER AGREES TO THESE TERMS IN ADDITION TO THE GENERALLY APPLICABLE TERMS AND CONDITIONS OF SERVICE SET FORTH IN THE MASTER SERVICE AGREEMENT.
AccuTax Service is a document preparation and filing service pursuant to which TCG will prepare and file reports, returns, documents or submissions that Customer is required by law or regulation to remit to a Governmental Agency by a pre-determined filing deadline, whether on a recurring or non-recurring basis (hereafter collectively referred to as “Reports”).
TCG is not a law firm and does not provide legal advice. TCG provides Customer with access to its AccuCompliance Platform for information, self-help, and Consultant-managed document preparation and filing services (“Services”). The Services provided by TCG along with the content on our website and AccuCompliance Platform is provided for your private use and does not constitute legal advice. We do not review any information you provide us for legal accuracy or sufficiency, draw legal conclusions, provide opinions about your selection of Applications, or apply the law to the facts of your situation.
If you need legal advice for a specific problem, you should consult with licensed attorney. If you seek consultation with a licensed attorney qualified in the areas of general business law and telecommunications law, TCG will provide a referral to law firm of Marashlian & Donahue, PLLC or another licensed attorney, if you so desire. Neither TCG nor any information provided on its AccuCommpliance Platform nor TCG’s consulting services are substitutes for legal advice from a licensed and qualified attorney.
Neither the hiring of TCG nor your use of the Services creates an attorney-client relationship between you and TCG, or between you and any TCG employee or representative.
Scope of AccuTax Service
Reporting Service: TCG will provide Customer with its Tax Reporting Services that includes the fulfillment of all routine reporting obligations imposed by Taxing Authorities or Board of Public Safety that must be filed on a repetitive, on-going basis (i.e., monthly, quarterly, bi-annually or annually) and for which the consequences of non-filing or filing in an untimely or incomplete manner may subject the Customer to penalties or other sanctions by the applicable Taxing Authorities (such remittances are referred to as “Reports” herein). Examples of routine Tax Reporting obligations which may be applicable to Customer include:
- State and local utility user tax;
- State and local sales, use tax;
- Communications tax;
- Excise tax; and
- 911 fees
Notifications, Reminders, Data Requests: Tax Reporting Services includes all notifications, scheduled reminders and data requests pertaining to Reporting applicable to your Company. Services also include the collection of data and information, drafting, preparation and filing of applicable reports, filings, certifications and remittances pursuant to the requirements of the applicable Taxing Authority. This includes filings remitted through proprietary electronic filing systems.
TAX RETURN FILING AND REMITTANCE:
TCG will provide Customer with Tax Return Filing Service that includes the fulfillment of local and state tax returns (“Returns”) in jurisdictions as identified by the Customer or as manifested in Tax Engine or Billing System data. TCG targets filing of returns on or before each jurisdiction’s filing deadline and may retain, in its sole discretion, any filing incentive provided by any jurisdiction.
TCG will provide Customer with tax registration services (“Tax Registration”) to satisfy the requirements imposed by the fifty (50) states and District of Columbia Departments of Revenue (or a state’s equivalent) and where appropriate, city registrations (collectively, “Taxing Authorities”). Customer authorizes TCG to register in new jurisdictions and file where tax is collected by Customer. However, TCG is not responsible for determining the filing responsibility imposed by jurisdictions upon Customer, and Customer is ultimately responsible for making the appropriate business decision and determining its proper jurisdictions for tax collection and filing.
Whether Tax Registration services are provided on a stand-alone basis, and not in conjunction with AccuTax Services, or as part of Customer’s subscription to AccuTax Services, all Customers obtaining Tax Registration services must be subscribed to AccuLicense Service and bound by the terms & conditions applicable thereto: https://thecompliancesquare.com/legal-center/master-service-agreement-generally-applicable-terms-conditions-of-service/acculicense-service-schedule-1/)
“State Return” – The term “State Return” shall mean any Transaction Tax return and/or remittance applicable to the sale of taxable goods or services that is filed with a Statewide Government Agency, including, but not limited to Departments of Revenue, and shall also include 911/E911 returns and/or remittances filed with a Statewide Government Agency.
“Local Return” – The term “Local Return” shall mean any Transaction Tax return and/or remittance applicable to the sale of taxable goods or services that is filed with a Local Government Agency, and shall also include 911/E911 returns and/or remittances filed with a Local Government Agency.
“State with Local Returns” – The term “State with Local Returns” shall mean any State Return requiring the inclusion of calculations and allocations of local taxes and reporting on a consolidated basis within a single State Return.
SPECIAL FEES APPLICABLE TO STATE WITH LOCAL RETURNS:
The applicable fee for the preparation of a State Return that includes local tax calculations and allocations (“local allocation”) reported on a consolidated basis in a single State Return shall include up 1 locality at no additional charge. Thereafter, each block of 25 local allocations included in a consolidated State Return shall incur a $25 fee.
ACCUTAX SERVICE DISCLAIMERS AND LIMITATIONS:
Tax filings dependent on general business income, including franchise, property, income and employee tax services are expressly excluded.
TCG disclaims any obligation to ensure the successful grant of a registration. TCG shall monitor and confirm whether the applicable Taxing Authority approves or grants the requested registration, but TCG has no obligation to re-submit or re-draft an application unless TCG, in its sole discretion, determines that an error was made in the original filing and this error was solely and directly the fault of TCG. Customer understands that TCG’s Registration recommendations are discretionary and based on an agreed-to risk-based analysis conducted by TCG. Customer accepts the risk of TCG’s formulaic method used for registration and shall not hold TCG liable for providing service where not registered.
Customer understands that failure to file required registrations, returns or collect and remit taxes to the appropriate Tax Authorities may lead to civil fines and penalties as well as criminal charges. Customer expressly agrees that the Service provided by TCG is directed entirely by Customer. That is, TCG will only provide the Service in accordance with Customer’s express directions. There may be instances where Customer delays registration and filing based on an agreed-to risk-based analysis. Customer accepts the risk associated with such method and shall not, under any circumstance, hold TCG liable for the failure to timely register, file returns or remit taxes in any particular jurisdiction.
CUSTOMER OBLIGATIONS AND RESPONSIBILITIES
TCG, as a fund transfer agent between Taxing Authorities and Customer, shall remit regulatory fees and taxes to Taxing Authorities on behalf of Customer. Customer bears all responsibility and liability for failure to remit regulatory fees and taxes. To facilitate timely remittance of lawfully owed regulatory fees and taxes, TCG requires the establishment and funding of escrow accounts.
• Escrow Account Fulfillment
Customer must fund an Escrow Account with TCG to accelerate report submission and payment of taxes. Upon establishment of an Escrow Account, Customer will provide TCG with funds necessary to remit payment for Customer’s tax obligations, and agrees to replenish the Escrow Account upon request of TCG and within the funding deadlines set by TCG. Funding the Escrow is due on or before the seventh (7th) calendar day of the month (“Funding Deadline”).
TCG will use money deposited in the Escrow Account to pay Taxes imposed by Taxing Authorities. Nothing in this Agreement mandates that TCG must make payment for regulatory fees out of the Escrow Account, and TCG retains, at its sole discretion, the authority to request direct payment from Customer for Taxes and expenses. Further, TCG is under no obligation to remit Reports, Returns or pay Taxes if the amount in the Escrow Account is insufficient to cover payment of required Taxes. Customer agrees to hold TCG harmless for failure to file Reports and remit Taxes the amount in the required Taxes Fee Escrow Account is insufficient or not made in a timely manner.
• Consequences of Failure to Fund Escrow
Customer understands and agrees that timely funding of the Escrow is necessary for the Services. In the event Escrow funding is not made or untimely, it is likely that the required Registrations, Return filings and/or Tax payments will not be made. Under these circumstances, Customer will likely be subject to fines and penalties. Customer agrees that failure to adequately fund any Escrow may result in liabilities which it is solely accountable for and agrees to waive any rights it may have against TCG for the failure to Register or file return/s on behalf of Customer. Timely funding is non-negotiable