96 S T A T. 602
P U B L I C L A W 9 7 - 2 4 8 — S E P T. 3, 1982 the n such person shall m a k e a r e t u r n, according to the forms or regulations prescribed by the Secretary, setting forth the n a m e and address of the buyer to whom such sales a r e made. "(2) DEFINITIONS.—For purposes of paragraph (1)— "(A) BUY-SELL BASIS.—A t r a n s a c t i o n is on a buy-sell basis if the buyer performing the services is entitled to retain part or all of the difference between the price a t which the buyer purchases the product and the price a t which the buyer sells the product as part or all of the b u y e r ' s remuneration for the services, and "(B) DEPOSIT-COMMISSION BASIS.—A t r a n s a c t i o n
is on
a
deposit-commission basis if the buyer performing the services is entitled to r e t a i n part or all of a purchase deposit paid by the consumer in connection with the transaction a s part or all of the b u y e r ' s r e m u n e r a t i o n for the services. "(c)
CERTAIN
SERVICES
N O T INCLUDED.—No
return
shall
be
required under subsection (a) or (b) if a statement with respect to the services is required to be furnished under section 6051, 6052, or 6053. "(d) APPLICATIONS TO G O V E R N M E N T A L U N I T S. —
"(1) TREATED AS PERSONS.—The term 'person' includes any government a l unit (and any agency or i n s t r u m e n t a l i t y thereof). "(2) SPECIAL RULES.—In the case of any payment by a government a l entity or any agency or i n s t r u m e n t a l i t y thereof— "(A) subsection (a) shall be applied without regard to the trade or business requirement contained therein, and "(B) any r e t u r n under this section shall be made by the officer or employee h a v i n g control of the payment or appropriately designated for the purpose of making such r e t u r n. "(e) STATEMENTS TO B E F U R N I S H E D TO P E R S O N S W I T H RESPECT TO W H O M INFORMATION I S R E Q U I R E D TO B E F U R N I S H E D. — E v e r y person
required to m a k e a r e t u r n under subsection (a) or (b) shall furnish to each person whose n a m e is required to be set forth in such r e t u r n a written statement showing— "(1) the n a m e and address of the person required to m a k e such r e t u r n, and "(2) in the case of subsection (a), the aggregate a m o u n t of payments to the person required to be shown on such r e t u r n. The written statement required under the preceding sentence shall be furnished to the person on or before January 31 of the year following the calendar year for which the r e t u r n under subsection (a) was made. "(f) R E C I P I E N T TO F U R N I S H N A M E, ADDRESS, A N D IDENTIFICATION N U M B E R; INCLUSION ON R E T U R N. —
"(1) FURNISHING OF INFORMATION.—Any person with respect to whom a r e t u r n or statement is required under this section to be made by a n other person shall furnish to such other person his n a m e, address, and identification n u m b e r a t such time and in such m a n n e r as the Secretary may prescribe by regulations. "(2) INCLUSION ON RETURN.—The person to whom a n identification n u m b e r is furnished under paragraph (1) shall include such n u m b e r on any r e t u r n which such person is required to file under this section and to which such identification n u m b e r relates." 95 Stat. 344.
(b) P E N A L T Y FOR F A I L U R E TO F I L E STATEMENT.—Section 6678(1)
(relating to failure to file statement) is amended— (1) by inserting "6041A(e)," after "6041(d),", and (2) by inserting "6041A(a) or (b)," after "6041(a),".
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