§ 57-39.2-14 — Permits - Application fee for reissuance

North Dakota § 57-39.2-14

• Jurisdiction: North Dakota
• Title 57: Taxation
• Ch. 57-39.2: Sales Tax

Text

1. A person may not engage in or transact business as a retailer within this state unless a
permit or permits shall have been issued to that person as hereinafter prescribed.
Every person desiring to engage in or conduct business as a retailer within this state
shall file with the commissioner an application for a permit or permits. Every
application for such a permit shall be made upon a form prescribed by the
commissioner and shall set forth the name under which the applicant transacts or
intends to transact business, the location of the applicant's place or places of
business, and such other information as the commissioner may require. The
application shall be signed by the owner if a natural person; in the case of an
association, partnership, or limited liability company, by a member or partner thereof;
and in the case of a corporation, by an executive officer thereof or some person
specifically authorized by the corporation to sign the application, to which shall be

attached the written evidence of that person's authority. Any person registering under
the agreement adopted under chapter 57-39.4 shall register in this state. Any person
who is registered under the agreement is not required to sign the application and may
register through an agent. Any person who is registered under such agreement may
cancel its registration at any time but is liable for remitting any sales taxes collected
before cancellation. Registration under the agreement and collection of tax does not in
and of itself create nexus for other taxes or fees imposed by this state.
2. Upon determining that each applicant for a sales tax permit is a bona fide retailer, the
commissioner shall grant and issue to each applicant a permit for each place of
business within the state. A permit is not assignable and shall be valid only for the
person in whose name it is issued and for the transaction of business at the place
designated therein. It shall at all times be conspicuously displayed at the place for
which issued. Any transient merchant who is in the business of soliciting or making
sales at retail to consumers shall, before soliciting such a sale from a consumer,
exhibit to the consumer or prospective consumer the retail sales tax permit required by
this section; for the purposes of this sentence the term "transient merchant" shall
include any person, individual, copartnership, corporation, or limited liability company,
either as principal or agent, who solicits, engages in, does, or transacts any temporary
or transient business in this state, either in one locality, or in traveling from place to
place in this state, selling goods, wares, and merchandise, who does not intend to
become and does not become a permanent merchant of such place, and who, for the
purpose of carrying on such business, hires, leases, occupies, or uses, a building,
structure, lot, tract, railroad car, motor vehicle, or display case or sample case of any
kind for the exhibition and sale of such goods, wares, and merchandise.
3. Permits issued under the provisions of this section shall be valid and effective until
revoked by the commissioner.
4. Whenever the holder of a permit fails to comply with any of the provisions of this
chapter or any rules or regulations prescribed by the commissioner and adopted under
this chapter, or whenever the holder of a permit shall file returns showing no tax due
for four consecutive quarters, the commissioner, upon hearing after giving ten days'
notice of the time and place of the hearing to show cause why the holder's permit
should not be revoked, may revoke the permit. The commissioner also shall have the
power to restore licenses after such revocation.
5. Whenever the holder of a permit has had such a permit revoked for failure to comply
with the provisions of this chapter or any rules and regulations prescribed by the
commissioner and adopted under this chapter, the commissioner shall charge a fee of
fifty dollars for the issuance or reissuance of such permit. However, if a permit was
revoked for filing returns showing no tax due for four consecutive quarters, the
commissioner shall charge only a fee of five dollars for the issuance or reissuance of
such permit.
6. All permits in effect at the time this chapter takes effect are hereby continued and shall
remain in full force and effect unless revoked as herein provided. However, the
commissioner may issue a new form of permit to replace, at no charge to the
permitholders, all permits previously granted and issued that have not been revoked or
surrendered.
7. Whenever the holder of a permit is convicted of violating section 12.1-23-16, the
commissioner shall revoke the permit and the holder is not eligible to receive another
permit for a period of ten years from the date of conviction. Any person convicted of
violating section 12.1-23-16 who is not a holder of a permit at the time of conviction is
not eligible to receive a permit for a period of ten years from the date of conviction.