North Dakota § 57-39.4-14.1 (313.1) Election for origin-based direct mail sourcing

North Dakota Statutes

§ 57-39.4-14.1 — (313.1) Election for origin-based direct mail sourcing

North Dakota § 57-39.4-14.1

Title 57Taxation

Ch. 57-39.4Streamlined Sales and Use Tax Agreement

This text of North Dakota § 57-39.4-14.1 ((313.1) Election for origin-based direct mail sourcing) 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 § 57-39.4-14.1 (2026).

Text

1.Notwithstanding sections 57-39.4-11, 57-39.4-11.1, and 57-39.4-14, a member state may elect to source the sale of all direct mail delivered or distributed from a location within the state and delivered or distributed to a location within the state under this section.

2.If the purchaser provides the seller with a direct pay permit or a streamlined sales and use tax agreement certificate of exemption claiming direct mail or other written statement approved, authorized, or accepted by the state, the seller, in the absence of bad faith, is relieved of all obligations to collect, pay, or remit the applicable tax on any transaction involving direct mail. The purchaser must report and pay any applicable tax due. A streamlined sales and use tax agreement certificate of exemption claiming direc

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1. Notwithstanding sections 57-39.4-11, 57-39.4-11.1, and 57-39.4-14, a member state
may elect to source the sale of all direct mail delivered or distributed from a location
within the state and delivered or distributed to a location within the state under this
section.
2. If the purchaser provides the seller with a direct pay permit or a streamlined sales and
use tax agreement certificate of exemption claiming direct mail or other written
statement approved, authorized, or accepted by the state, the seller, in the absence of
bad faith, is relieved of all obligations to collect, pay, or remit the applicable tax on any
transaction involving direct mail. The purchaser must report and pay any applicable tax
due. A streamlined sales and use tax agreement certificate of exemption claiming
direct mail shall remain in effect for all future sales of direct mail by the seller to the
purchaser until it is revoked in writing.
3. Except as provided in subsections 2, 3, and 4, the seller shall collect the tax according
to subdivision e of subsection 1 of section 57-39.4-11. To the extent the seller knows
that a portion of the sale of direct mail will be delivered or distributed to a location in
another state, the seller shall collect the tax on that portion according to section
57-39.4-14.
4. Notwithstanding subsection 3, a seller may elect to use the provisions of section
57-39.4-14 to source all sales of advertising and promotional direct mail.
5. Nothing in this section limits a purchaser's obligation for sales or use tax to any state
to which the direct mail is delivered, except that a purchaser whose direct mail is
sourced under subsection 3 shall owe no additional sales or use tax to that state
based on where the purchaser uses or delivers the direct mail in the state.
6. A member state that elects to source the sale of direct mail under the provisions of this
section shall inform the governing board in writing at least sixty days prior to the
beginning of the calendar quarter this election begins.