; and (2) during the period beginning October 1 and ending on December 31 of the first calendar year beginning after the date of the enactment of this Act. (i) Limitation on audits of remote sellers A State exercising authority under this Act— (1) may not audit a remote seller that— (A) has registered in the State under section 2(b)(2)(J); and (B) has gross annual receipts of less than $5,000,000 in the taxable year as aggregated in subsection (c) of section 2, unless there is reasonable suspicion that such remote seller has engaged in intentional misrepresentation or fraud; and (2) may not have audits of remote sellers conducted by persons whose compensation is contingent upon audit findings. (j) Limitation on Time Period To Assess Remote Sellers and Certified Software Providers A State may not hold a remote seller or certified software provider liable for the incorrect collection, remittance, or noncollection of sales and use taxes, including any penalties or interest, if the liability is for a sales or use tax assessed under the authority of this Act more than 3 years after the later of the due date or the filing of the sales and use tax return applicable to the sales and use tax assessed. (k) Remote seller compensation A State must provide remote sellers with compensation equaling no less than the amount, if any, the State provides to nonremote sellers within the State. 4. Definitions and special rules In this Act: (1) Certified software provider The term certified software provider means a person that— (A) provides software or access to software to remote sellers to facilitate State and local sales and use tax compliance