§ 57-40.2-06 — Payment of tax

North Dakota § 57-40.2-06

• Jurisdiction: North Dakota
• Title 57: Taxation
• Ch. 57-40.2: Use Tax

Text

The tax imposed by this chapter must be paid in the following manner:
1. The tax upon tangible personal property which is sold by a retailer maintaining a place
of business in this state, or by such other retailer as the commissioner shall authorize
pursuant to subsection 2 of section 57-40.2-07, must be collected by the retailer and
remitted to the commissioner as provided by section 57-40.2-07; provided, that any
such retailer may not collect the tax on any purchases made by a contractor who
furnishes to the retailer a certificate which includes the contractor's license number
assigned to the contractor under the provisions of chapter 43-07 and the use tax
account number assigned to the contractor by the commissioner pursuant to section
43-07-04. Such certificate must be in the form prescribed by the commissioner and
must be furnished by the contractor to the retailer each calendar year prior to the
making of any purchases during such calendar year from the retailer without liability for
paying the tax to the retailer.
2. The tax, when not paid in conformity with subsection 1, must be paid to the
commissioner directly by any person storing, using, or consuming such property within
this state, pursuant to the provisions of section 57-40.2-07.