North Dakota § 57-39.4-34 (501) Certification of service providers and automated systems

North Dakota Statutes

§ 57-39.4-34 — (501) Certification of service providers and automated systems

North Dakota § 57-39.4-34

Title 57Taxation

Ch. 57-39.4Streamlined Sales and Use Tax Agreement

This text of North Dakota § 57-39.4-34 ((501) Certification of service providers and automated systems) 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 § 57-39.4-34 (2026).

Text

1.The governing board shall certify automated systems and service providers to aid in the administration of sales and use tax collections.

2.The governing board may certify a person as a certified service provider if the person meets all of the following requirements:

a.The person uses a certified automated system;

b.The person integrates its certified automated system with the system of a seller for whom the person collects tax so that the tax due on a sale is determined at the time of the sale;

c.The person agrees to remit the taxes it collects at the time and in the manner specified by the member states;

d.The person agrees to file returns on behalf of the sellers for whom it collects tax;

e.The person agrees to protect the privacy of tax information it obtains in accordance with

Free access — add to your briefcase to read the full text and ask questions with AI

1. The governing board shall certify automated systems and service providers to aid in
the administration of sales and use tax collections.
2. The governing board may certify a person as a certified service provider if the person
meets all of the following requirements:
a. The person uses a certified automated system;
b. The person integrates its certified automated system with the system of a seller
for whom the person collects tax so that the tax due on a sale is determined at
the time of the sale;
c. The person agrees to remit the taxes it collects at the time and in the manner
specified by the member states;
d. The person agrees to file returns on behalf of the sellers for whom it collects tax;
e. The person agrees to protect the privacy of tax information it obtains in
accordance with section 57-39.4-22; and
f. The person enters into a contract with the member states and agrees to comply
with the terms of the contract.
3. The governing board may certify a software program as a certified automated system
if the governing board determines that the program meets all of the following
requirements:
a. It determines the applicable state and local sales and use tax rate for a
transaction, in accordance with sections 57-39.4-10 through 57-39.4-17,
inclusive;
b. It determines whether an item is exempt from tax;
c. It determines the amount of tax to be remitted for each taxpayer for a reporting
period;
d. It can generate reports and returns as required by the governing board; and
e. It can meet any other requirement set by the governing board.
The governing board may establish one or more sales tax performance standards for
model 3 sellers that meet the eligibility criteria set by the governing board and that
developed a proprietary system to determine the amount of sales and use tax due on
transactions.