§ 57-39.4-29 — (328) Taxability matrix

North Dakota § 57-39.4-29

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

Text

1. a. To ensure uniform application of terms defined in part II and part III(B) of the
library as adopted by the governing board under section 57-39.4-28, each
member state shall complete, to the best of its ability, the section of the taxability
matrix titled "library of definitions".
b. To inform the general public of its practices regarding certain tax administration
practices as selected by the governing board under section 57-39.4-33.4, each
member state shall complete, to the best of its ability, the section of the taxability
matrix titled "tax administration practices".
2. The member state's entries in the taxability matrix shall be provided and maintained in
a database that is in a downloadable format approved by the governing board. A
member state shall provide notice of changes in the taxability of the products or
services listed in the taxability matrix as required by the governing board.
3. A member state shall relieve sellers and certified service providers from liability to the
member state and its local jurisdictions for having charged and collected the incorrect
amount of sales or use tax resulting from the seller or certified service provider relying
on erroneous data provided by the member state in the library section of the taxability
matrix. If a member state amends an existing provision of the library section of its
taxability matrix, the member state shall, to the extent possible, relieve sellers and
certified service providers from liability to the member state and its local jurisdictions
until the first day of the calendar month that is at least thirty days after notice of
change to a member state's library section of the taxability matrix is submitted to the
governing board, provided the seller or certified service provider relied on the prior
version of the taxability matrix.

4. To the extent possible, the member state shall relieve sellers and certified service
providers from liability to the member state and its local jurisdictions for having
charged and collected the incorrect amount of sales or use tax resulting from the seller
or certified service provider relying on erroneous data provided by the member state in
the tax administration practices section of the taxability matrix. If a member state
amends an existing provision of the tax administration practices section of its taxability
matrix, the member state shall, to the extent possible, relieve sellers and certified
service providers from liability to the member state and its local jurisdictions until the
first day of the calendar month which is at least thirty days after notice of a change to a
member state's tax administration practices section of the taxability matrix is submitted
to the governing board, provided the seller or certified service provider relied on the
prior version of the taxability matrix.
5. If a state levies sales and use tax on a specified digital product and provides an
exemption for an item within the definition of such specified digital product under
subsection 8 of section 57-39.4-33.1, such exemption must be noted in the library
section of the taxability matrix.
6. Each state that provides for a sales tax holiday under section 57-39.4-23 shall, in a
format approved by the governing board, give notice in the library section of the
taxability matrix of the products for which a tax exemption is provided.