§ 57-39.4-08 — (307) Database requirements and exceptions

North Dakota § 57-39.4-08

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

Text

1. The electronic databases provided for in subsections 4, 5, 6, and 7 of
section 57-39.4-06 shall be in a downloadable format approved by the governing
board. The databases may be directly provided by the state or provided by a vendor as
designated by the state. A database provided by a vendor as designated by a state
shall be applicable to and subject to all provisions of sections 57-39.4-06 and
57-39.4-07 and this section. These databases must be provided at no cost to the user
of the database.
2. The provisions of subsections 6 and 7 of section 57-39.4-06 do not apply when the
purchased product is received by the purchaser at the business location of the seller.
3. The databases provided by subsections 4, 5, 6, and 7 of section 57-39.4-06 are not a
requirement of a state prior to entering into the agreement. A seller that did not have a
requirement to register in a state prior to registering under this agreement or a certified
service provider shall not be required to collect sales or use taxes for the state until the
first day of the calendar quarter commencing more than sixty days after the state has
provided the databases required by subsections 4, 5, and 6 of section 57-39.4-06.
Provided, for the initial implementation of the agreement, a certified service provider
shall be required to collect sales and use taxes for each member state, subject to the
provisions of the agreement, under the terms of the operating agreement entered into
between the certified service provider and the governing board in order to provide
adequate time for testing and loading of the databases.