§ 57-39.4-05 — (304) Notice for state tax changes

North Dakota § 57-39.4-05

• Jurisdiction: North Dakota
• Title 57: Taxation
• Ch. 57-39.4: Streamlined Sales and Use Tax Agreement

Text

1. Each member state shall lessen the difficulties faced by sellers when there is a change
in a state sales or use tax rate or base by making a reasonable effort to do all of the
following:
a. Provide sellers with as much advance notice as practicable of a rate change.
b. Limit the effective date of a rate change to the first day of a calendar quarter.
c. Notify sellers of legislative changes in the tax base and amendments to sales and
use tax rules and regulations.
2. Failure of a seller to receive notice or failure of a member state to provide notice or
limit the effective date of a rate change shall not relieve the seller of its obligation to
collect sales or use taxes for that member state.
3. Each member state failing to provide for at least thirty days between the enactment of
the statute providing for a rate change and the effective date of such rate change shall
relieve the seller of liability for failing to collect tax at the new effective rate if:
a. The seller collected tax at the immediately preceding effective rate; and
b. The seller's failure to collect at the newly effective rate does not extend beyond
thirty days after the date of enactment of the new rate.
4. Notwithstanding subsection 3, if the member state establishes that the seller
fraudulently failed to collect at the new rate or solicits purchasers based on the
immediately preceding effective rate, this relief does not apply.
5. Member states may provide for relief of liability for failing to collect tax as a result of a
tax change beyond the liability relief required by subsection 3.