(1) (a) For reimbursement of the cost of collecting and remitting the tax, the seller shall deduct on each return one and three -quarters percent (1.75%) of the first one thousand dollars ($1,000) of tax due and one and one -half percent (1.5%) of the tax due in excess of one thousand dollars ($1,000), provided the amount due is not delinquent at the time of payment. (b) The total reimbursement allowed for each seller in any reporting period shall not exceed fifty dollars ($50). (2) Notwithstanding subsection (1) of this section, the rate of compensation for taxes collected or returns filed by certified service providers and other model sellers participating in the agreement as defined in KRS 139.781 shall be determined according to the terms of the agreement as provided in KRS 139.789(7).
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