North Dakota Statutes
§ 57-39.4-27 — (326) Direct pay permits
North Dakota § 57-39.4-27
This text of North Dakota § 57-39.4-27 ((326) Direct pay permits) 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 § 57-39.4-27 (2026).
Text
Each member state shall provide for a direct pay authority that allows the holder of a direct
pay permit to purchase otherwise taxable goods and services without payment of tax to the
supplier at the time of purchase. The holder of the direct pay permit will make a determination of
the taxability and then report and pay the applicable tax due directly to the tax jurisdiction. Each
state can set its own limits and requirements for the direct pay permit. The governing board
shall advise member states when setting state direct pay limits and requirements and shall
consider use of the model direct payment permit regulation as developed by the task force on
EDI audit and legal issues for tax administration.
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Nearby Sections
15
§ 57-01-01
Bond of tax commissioner§ 57-01-02.1
Tax collection agreements with home rule cities or counties - Limitations on city or county authority§ 57-01-03
Office of commissioner§ 57-01-04
Salary§ 57-01-05
State supervisor of assessments§ 57-01-06.1
Statement of legislative intent concerning use of sales, market, and productivity studies§ 57-01-10
Tax manuals - Distribution§ 57-01-11
Assessment of or determination of additional tax liability by tax commissioner - Hearing - Appeal§ 57-01-12
Approval of refunds by tax commissionerCite This Page — Counsel Stack
Bluebook (online)
North Dakota § 57-39.4-27, Counsel Stack Legal Research, https://law.counselstack.com/statute/nd/57-39.4-27.