North Dakota § 57-39.4-04 (303) Seller registration

North Dakota Statutes

§ 57-39.4-04 — (303) Seller registration

North Dakota § 57-39.4-04

Title 57Taxation

Ch. 57-39.4Streamlined Sales and Use Tax Agreement

This text of North Dakota § 57-39.4-04 ((303) Seller registration) 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 § 57-39.4-04 (2026).

Text

Each member state shall participate in an online sales and use tax registration system in cooperation with the other member states. Under this system:

1.A seller registering under the agreement may register in one or more of the states utilizing the central registration system provided in article IV of the agreement.

2.A certified service provider may require a seller registering under the agreement to register in all of the full-member states as a condition of receiving certified service provider services.

3.The member states agree not to require the payment of any registration fees or other charges for a seller registering through the central registration system in a state in which the seller has no legal requirement to register.

4.A written signature from the seller is not required.

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Each member state shall participate in an online sales and use tax registration system in
cooperation with the other member states. Under this system:
1. A seller registering under the agreement may register in one or more of the states
utilizing the central registration system provided in article IV of the agreement.
2. A certified service provider may require a seller registering under the agreement to
register in all of the full-member states as a condition of receiving certified service
provider services.
3. The member states agree not to require the payment of any registration fees or other
charges for a seller registering through the central registration system in a state in
which the seller has no legal requirement to register.
4. A written signature from the seller is not required.
5. An agent may register a seller under uniform procedures adopted by the member
states.

6. A seller may cancel its registration under the system at any time under uniform
procedures adopted by the governing board. Cancellation does not relieve the seller of
its liability for remitting to the proper states any taxes collected.
7. Nothing in this section shall be construed to relieve a seller of any legal obligation it
may have under a state's laws to register in that state or its obligation to collect and
remit taxes for at least thirty-six months in a state and meet all other requirements for
amnesty set out in section 402 of the agreement in order to be eligible for amnesty in
the state.
8. Whenever a state joins the agreement, sellers already registered under the agreement
shall be notified by the governing board and the sellers may elect to also be registered
in the new state.
9. The governing board shall make information available regarding the requirements and
options for filing a simplified electronic return and for filing remittances in any member
state. A member state may provide information to sellers concerning other tax return
filing options in that state.
10. The governing board shall cause the system for registering under the agreement to
include a feature that allows sellers registered under the agreement to update relevant
registration data in the system and have such updated data provided to all affected
states utilizing the system. The governing board shall establish conditions and
procedures to allow states which are not members of the agreement to participate in
the registration system.