North Dakota § 57-39.4-10 (309) Application of general sourcing rules and exclusions from the rules

North Dakota Statutes

§ 57-39.4-10 — (309) Application of general sourcing rules and exclusions from the rules

North Dakota § 57-39.4-10

Title 57Taxation

Ch. 57-39.4Streamlined Sales and Use Tax Agreement

This text of North Dakota § 57-39.4-10 ((309) Application of general sourcing rules and exclusions from the rules) 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 § 57-39.4-10 (2026).

Text

1.Each member state shall agree to require sellers to source the retail sale of a product in accordance with section 57-39.4-11 or 57-39.4-11.1. Except as provided in section 57-39.4-11.1, the provisions of section 57-39.4-11 apply to all sales regardless of the characterization of a product as tangible personal property, a digital good, or a service. Except as otherwise provided in the agreement, the provisions of sections 57-39.4-11 and 57-39.4-11.1 only apply to determine a seller's obligation to pay or collect and remit a sales or use tax with respect to the seller's retail sale of a product. These provisions do not affect the obligation of a purchaser or lessee to remit tax on the use of the product to the taxing jurisdictions of that use.

2.Sections 57-39.4-11 and 57-39.4-11.1 do n

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1. Each member state shall agree to require sellers to source the retail sale of a product
in accordance with section 57-39.4-11 or 57-39.4-11.1. Except as provided in section
57-39.4-11.1, the provisions of section 57-39.4-11 apply to all sales regardless of the
characterization of a product as tangible personal property, a digital good, or a service.
Except as otherwise provided in the agreement, the provisions of sections 57-39.4-11
and 57-39.4-11.1 only apply to determine a seller's obligation to pay or collect and
remit a sales or use tax with respect to the seller's retail sale of a product. These
provisions do not affect the obligation of a purchaser or lessee to remit tax on the use
of the product to the taxing jurisdictions of that use.
2. Sections 57-39.4-11 and 57-39.4-11.1 do not apply to sales or use taxes levied on the
following:
a. The retail sale or transfer of watercraft, modular homes, manufactured homes, or
mobile homes. These items must be sourced according to the requirements of
each member state.
b. The retail sale, excluding lease or rental, of motor vehicles, trailers, semitrailers,
or aircraft that do not qualify as transportation equipment, as defined in
subsection 4 of section 57-39.4-11. The retail sale of these items shall be sourced
according to the requirements of each member state, and the lease or rental of
these items must be sourced according to subsection 3 of section 57-39.4-11.
c. Telecommunications services and ancillary services, as set out in
section 57-39.4-16, and internet access service shall be sourced in accordance
with section 57-39.4-15.
d. Florist sales as defined by each member state. These sales must be sourced
according to the requirements of each member state.
e. The retail sale of products and services qualifying as direct mail must be sourced
in accordance with section 57-39.4-14.