North Dakota § 57-39.4-33 (331) Relief from certain liability for purchasers

North Dakota Statutes

§ 57-39.4-33 — (331) Relief from certain liability for purchasers

North Dakota § 57-39.4-33

Title 57Taxation

Ch. 57-39.4Streamlined Sales and Use Tax Agreement

This text of North Dakota § 57-39.4-33 ((331) Relief from certain liability for purchasers) 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 § 57-39.4-33 (2026).

Text

1.A member state shall relieve a purchaser from liability for penalty to that member state and its local jurisdictions for having failed to pay the correct amount of sales or use tax in the following circumstances:

a.A purchaser's seller or certified service provider relied on erroneous data provided by that member state on tax rates, boundaries, taxing jurisdiction assignments, or in the taxability matrix completed under section 57-39.4-29.

b.A purchaser holding a direct pay permit relied on erroneous data provided by that member state on tax rates, boundaries, taxing jurisdiction assignments, or in the taxability matrix completed by that member state under section 57-39.4-29.

c.A purchaser relied on erroneous data provided by that member state in the taxability matrix completed by th

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1. A member state shall relieve a purchaser from liability for penalty to that member state
and its local jurisdictions for having failed to pay the correct amount of sales or use tax
in the following circumstances:
a. A purchaser's seller or certified service provider relied on erroneous data
provided by that member state on tax rates, boundaries, taxing jurisdiction
assignments, or in the taxability matrix completed under section 57-39.4-29.
b. A purchaser holding a direct pay permit relied on erroneous data provided by that
member state on tax rates, boundaries, taxing jurisdiction assignments, or in the
taxability matrix completed by that member state under section 57-39.4-29.
c. A purchaser relied on erroneous data provided by that member state in the
taxability matrix completed by that member state under section 57-39.4-29.
d. A purchaser using databases under subsections 6, 7, and 8 of section 57-39.4-06
relied on erroneous data provided by that member state on tax rates, boundaries,
or taxing jurisdiction assignments. After providing adequate notice as determined
by the governing board, a member state that provides an address-based
database for assigning taxing jurisdictions under subsection 7 or 8 of section
57-39.4-06 may cease providing liability relief for errors resulting from the reliance
on the database provided by the member state under the provisions of
subsection 6 of section 57-39.4-06.
2. Except when prohibited by a member state's constitution, a member state shall also
relieve a purchaser from liability for tax and interest to that member state and its local
jurisdictions for having failed to pay the correct amount of sales or use tax in the
circumstances described in subsection 1, provided that with respect to reliance on the
taxability matrix completed by that member state under section 57-39.4-29, such relief
is limited to the state's erroneous classification in the taxability matrix of terms included
in the agreement as "taxable", "exempt", "included in sales price", "excluded from
sales price", "included in the definition", or "excluded from the definition".
3. For purposes of this section, the term "penalty" means an amount imposed for
noncompliance that is not fraudulent, willful, or intentional which is in addition to the
correct amount of sales or use tax and interest.
4. A member state may allow relief on terms and conditions more favorable to a
purchaser than the terms required by this section.