{
  "generatedAt": "2026-09-13T22:09:24.920Z",
  "job": {
    "$schema": "https://public-agents.com/schemas/job.schema.json",
    "schemaVersion": 1,
    "id": "fin.sell-as-merchant-of-record",
    "function": "fin",
    "name": "Stand as the legal seller so somebody else's business can sell",
    "outcome": "A third party is the seller on the record for each sale: it contracts with the buyer, charges and remits the transaction tax under its own registrations, carries the refund and chargeback liability, and pays the business its balance on a stated schedule, with the sales, the tax and the payout recorded for every period.",
    "description": "Taking on the legal position of the seller, not merely the movement of the money. The buyer's contract, receipt and statement name the third party; the tax is charged and remitted under that party's registrations rather than the business's; refunds, chargebacks and consumer-law obligations land on it; and what reaches the business is a periodic balance net of those. It is not fin.collect-customer-payment, where a processor moves the money and the business remains the seller with its own tax and dispute exposure; the difference is whose name and whose liability, not whose rail. It is not fin.determine-transaction-tax or fin.file-and-remit-tax-returns, which are what a business does when the obligation is still its own, although a party claiming this job necessarily does both for itself. It is not fin.send-payouts: the payout here is a consequence of the arrangement rather than the outcome being bought, and a party that only pays out balances is not the seller of anything.",
    "measures": [
      "share of sales where the third party is named as seller on the buyer's contract and receipt",
      "jurisdictions where tax is charged and remitted under the third party's own registrations",
      "days from sale to payout of the balance",
      "share of refunds and chargebacks absorbed by the third party rather than passed back"
    ],
    "aliases": [
      "merchant of record",
      "MoR",
      "seller of record",
      "reseller of record"
    ],
    "related": [
      "fin.collect-customer-payment",
      "fin.determine-transaction-tax",
      "fin.file-and-remit-tax-returns",
      "fin.send-payouts"
    ],
    "status": "active",
    "created": "2026-09-13",
    "updated": "2026-09-13",
    "version": 1
  },
  "solutions": [],
  "evidenceWithoutClaim": []
}