; and (B) specifying the products and services otherwise subject to the tax or taxes identified by the State under subparagraph (A) to which the authority of this Act shall not apply; and (2) implements each of the following minimum simplification requirements: (A) Provide— (i) a single entity within the State responsible for all State and local sales and use tax administration, return processing, and audits for remote sales sourced to the State; (ii) except as provided in clause (iii) and section 3(I), a single audit of a remote seller for all State and local taxing jurisdictions within that State; (iii) unless there is reasonable suspicion that the remote seller has engaged in intentional misrepresentation, if a remote seller utilizes a certified software provider as described in section 4(1), the State requesting the audit shall, at the option of the remote seller, first contact the certified software provider who shall have the responsibility to provide the State with complete records of transactions processed for the remote seller and who will represent the remote seller during the State’s audit and be responsible for the audit findings except as provided in subparagraphs (F), (G), and (H) (Nothing herein shall prevent the remote seller from contesting audit findings, and the remote seller utilizing a certified software provider shall not be contacted by a State requesting an audit unless the remote seller either was reasonably suspected of intentional misrepresentation or has declined to have a certified software provider represent it during the audit.)