Chapter

Streamlined Sales and Use Tax Agreement

N.D. Cent. Code § 57-39.4-01— Adoption of streamlined sales and use tax agreement
N.D. Cent. Code § 57-39.4-02— (301) State level administration
N.D. Cent. Code § 57-39.4-03— (302) State and local tax bases
N.D. Cent. Code § 57-39.4-04— (303) Seller registration
N.D. Cent. Code § 57-39.4-05— (304) Notice for state tax changes
N.D. Cent. Code § 57-39.4-06— (305) Local rate and boundary changes
N.D. Cent. Code § 57-39.4-07— (306) Relief from certain liability
N.D. Cent. Code § 57-39.4-08— (307) Database requirements and exceptions
N.D. Cent. Code § 57-39.4-09— (308) State and local tax rates
N.D. Cent. Code § 57-39.4-10— (309) Application of general sourcing rules and exclusions from the rules
N.D. Cent. Code § 57-39.4-11— (310) General sourcing rules
N.D. Cent. Code § 57-39.4-11.1— (310.1) Election for origin-based sourcing
N.D. Cent. Code § 57-39.4-12— (311) General sourcing definitions
N.D. Cent. Code § 57-39.4-13— (312) Multiple points of use
N.D. Cent. Code § 57-39.4-14— (313) Direct mail sourcing
N.D. Cent. Code § 57-39.4-14.1— (313.1) Election for origin-based direct mail sourcing
N.D. Cent. Code § 57-39.4-15— (314) Telecommunications sourcing
N.D. Cent. Code § 57-39.4-16— (315) Telecommunications sourcing definitions
N.D. Cent. Code § 57-39.4-17— (316) Enactment of exemptions
N.D. Cent. Code § 57-39.4-18— (317) Administration of exemptions
N.D. Cent. Code § 57-39.4-19— (318) Uniform tax returns
N.D. Cent. Code § 57-39.4-20— (319) Uniform rules for remittance of funds
N.D. Cent. Code § 57-39.4-21— (320) Uniform rules for recovery of bad debts
N.D. Cent. Code § 57-39.4-22— (321) Confidentiality and privacy protections under model 1
N.D. Cent. Code § 57-39.4-23— (322) Sales tax holidays
N.D. Cent. Code § 57-39.4-24— (323) Caps and thresholds
N.D. Cent. Code § 57-39.4-25— (324) Rounding
N.D. Cent. Code § 57-39.4-26— (325) Customer refund procedures
N.D. Cent. Code § 57-39.4-27— (326) Direct pay permits
N.D. Cent. Code § 57-39.4-28— (327) Library of definitions
N.D. Cent. Code § 57-39.4-29— (328) Taxability matrix
N.D. Cent. Code § 57-39.4-30— (329) Effective date for rate changes
N.D. Cent. Code § 57-39.4-31— Membership of streamlined sales tax governing board
N.D. Cent. Code § 57-39.4-32— (330) Bundled transactions
N.D. Cent. Code § 57-39.4-33— (331) Relief from certain liability for purchasers
N.D. Cent. Code § 57-39.4-33.1— (332) Specified digital products
N.D. Cent. Code § 57-39.4-33.2— (333) Use of specified digital products
N.D. Cent. Code § 57-39.4-33.3— (334) Replacement tax prohibited
N.D. Cent. Code § 57-39.4-33.4— (335) Tax administration practices
N.D. Cent. Code § 57-39.4-34— (501) Certification of service providers and automated systems
N.D. Cent. Code § 57-39.4-35— (502) State review and approval of certified automated system software and certain liability relief