North Dakota § 57-39.2-14.1 Commissioner may authorize direct payment of sales and use tax

North Dakota Statutes

§ 57-39.2-14.1 — Commissioner may authorize direct payment of sales and use tax

North Dakota § 57-39.2-14.1

Title 57Taxation

Ch. 57-39.2Sales Tax

This text of North Dakota § 57-39.2-14.1 (Commissioner may authorize direct payment of sales and use tax) is published on Counsel Stack Legal Research, covering North Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

N.D. Cent. Code § 57-39.2-14.1 (2026).

Text

Upon application by any person, the commissioner may issue to the applicant, subject to
such terms and conditions as the commissioner deems reasonable and necessary, a permit to
be known as a direct payment permit authorizing such applicant to make direct payment to the
commissioner of any sales or use tax imposed on any purchase, use, storage, or consumption

in this state of tangible personal property or services by such applicant. Such applicant may
elect to pay any such taxes directly to the commissioner and for that purpose may issue to the
retailer selling or furnishing the tangible personal property or services subject to such taxes a
direct payment certificate in the form prescribed by the commissioner, assuming the obligation
to pay all such taxes, and the receipt of such certific

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Upon application by any person, the commissioner may issue to the applicant, subject to
such terms and conditions as the commissioner deems reasonable and necessary, a permit to
be known as a direct payment permit authorizing such applicant to make direct payment to the
commissioner of any sales or use tax imposed on any purchase, use, storage, or consumption

in this state of tangible personal property or services by such applicant. Such applicant may
elect to pay any such taxes directly to the commissioner and for that purpose may issue to the
retailer selling or furnishing the tangible personal property or services subject to such taxes a
direct payment certificate in the form prescribed by the commissioner, assuming the obligation
to pay all such taxes, and the receipt of such certificate discharges such retailer from any duty
to collect or liability for such taxes. Such direct payment permit may be revoked by the
commissioner, with or without cause, at any time.