§ 57-40.2-07 — Collection of use tax

North Dakota § 57-40.2-07

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

Text

The tax imposed by this chapter must be collected in the following manner:
1. Except as otherwise provided by section 57-39.2-14.1, every retailer maintaining a
place of business in this state and making sales of tangible personal property for use
in this state, not exempted under the provisions of section 57-40.2-04, before making
any sales shall obtain a permit from the commissioner to collect the tax imposed by
this chapter, which permit is subject to all of the requirements, conditions, and fees for
its issuance that apply with respect to a retail sales tax permit, and at the time of
making such sales, whether within or without the state, shall except as otherwise
provided in subsection 1 of section 57-40.2-06, collect the tax imposed by this chapter
from the purchaser, and give to the purchaser a receipt therefor in the manner and
form prescribed by the commissioner, if the commissioner, by regulation, shall require
such receipt. Each such retailer shall list with the commissioner the name and address
of all of the retailer's agents operating in this state and the location of each of the
retailer's distribution or sales houses or offices or other places of business in this state.
2. The commissioner, upon application, may authorize the collection of the tax imposed
by this chapter by any retailer not maintaining a place of business within the state,
who, to the satisfaction of the commissioner, furnishes adequate security to ensure
collections and payment of the tax. To such retailer must be issued a permit to collect
the tax in such manner and subject to such regulations and agreements as the
commissioner shall prescribe. When so authorized, such retailer shall, except as
otherwise provided in subsection 1 of section 57-40.2-06, collect the tax upon all

tangible property sold to the retailer's knowledge for use within this state, as a retailer
maintaining a place of business within this state collects such tax. Such authority and
permit may be canceled at any time, if the commissioner considers the security
inadequate, or believes that such tax can be collected more effectively from the person
using such property in this state.
3. The tax required to be collected, and any tax collected, by any retailer under
subsections 1 and 2 constitutes a debt owed by the retailer to this state.
4. Except as provided in subsection 7, each retailer required or authorized, pursuant to
this section, to collect such tax shall pay the tax in quarterly installments on or before
the last day of the month next succeeding each quarterly period ending March
thirty-first, June thirtieth, September thirtieth, and December thirty-first of each year.
Except that when there is a sale of any business by any retailer required or authorized,
pursuant to this section, to collect such tax or when any business is discontinued by
such retailer, the tax becomes due immediately prior to the sale or discontinuance of
such business and, if not paid within fifteen days thereafter, it becomes delinquent and
subject to the penalties provided in section 57-40.2-15. Every retailer, at the time of
making the return required by this chapter, shall compute and pay to the commissioner
the tax due for the preceding period.
5. Except as provided in subsection 7, the retailer, on or before the last day of the month
following the close of the first quarterly period as defined in subsection 4, and on or
before the last day of the month following each subsequent quarterly period of three
months, shall make out a return for the preceding quarterly period in such form and
manner as may be prescribed by the commissioner, showing the gross receipts of the
retailer, the amount of the tax for the period covered by such return, and such further
information as the commissioner may require to enable the commissioner correctly to
compute and collect such tax, but the commissioner, upon receipt of a proper showing
by any retailer of the necessity therefor, may grant such retailer an extension of time
not to exceed thirty days for making such return. If such extension is granted to any
retailer, the time in which the retailer is required to make payment must be extended
for the same period. If the commissioner deems it necessary or advisable in order to
ensure the payment of the tax, or if the commissioner deems it practical, the
commissioner may require returns and payment of the tax to be made for annual
periods or other than quarterly periods, the provisions of this chapter to the contrary
notwithstanding. A return must be signed by the taxpayer or the taxpayer's duly
authorized agent and must contain a written declaration that it is made and subscribed
under penalties of this chapter.
6. Except as provided in subsection 7, any person who uses any property upon which the
said tax has not been paid, either to the retailer or directly to the commissioner, is
liable therefor, and, on or before the last day of the month next succeeding each
quarterly period, shall pay the tax upon all such property used by that person during
the preceding quarterly period, in such manner and accompanied by such returns as
the commissioner shall prescribe.
7. If total sales and purchases subject to sales and use taxes for the preceding calendar
year equal or exceed three hundred thirty-three thousand dollars, the tax levied by this
chapter is payable monthly on or before the last day of the next succeeding month.
The tax commissioner may, upon request and for good cause shown, waive the
requirement to file and remit monthly. The amount of monthly tax payable, manner of
payment, filing of the return, penalty, and waiver of penalty must be that prescribed in
subsection 1 of section 57-39.2-12. Penalty and interest for failure to file a return or
corrected return or to pay the tax imposed must be that prescribed in section