§ 57-40.2-07.1 — Deduction to reimburse retailer for administrative expenses

North Dakota § 57-40.2-07.1

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

Text

1. A retailer registered to report and remit sales, use, or gross receipts tax imposed under
chapter 57-39.2, 57-39.5, 57-39.6, or 57-40.2 may deduct and retain one and one-half
percent of the tax due. The aggregate of deductions allowed by this section and
section 57-39.2-12.1 may not exceed one hundred ten dollars per return. Retailers that
receive compensation under this subsection may not receive additional compensation
under subsection 2 or 3 for the same period.
2. A certified service provider that contracts with retailers to calculate, collect, and remit
tax due on behalf of retailers may deduct and retain from the tax remitted to the tax
commissioner compensation or a monetary allowance up to the amount approved by
the streamlined sales and use tax governing board effective June 1, 2006. The
compensation provided in this subsection applies only to tax remitted by certified
service providers on behalf of retailers that are remote sellers registered to collect
sales and use tax in this state under chapter 57-39.4. Certified service providers that
receive compensation under this subsection may not receive additional compensation
under subsection 1 or 3 for the same period.
3. A retailer that is a remote seller registered to collect sales and use tax under
chapter 57-39.4 and that uses a certified automated system to calculate, report, and
remit tax due under chapters 57-39.2, 57-39.4, and 57-40.2 may deduct and retain
compensation or a monetary allowance up to the amount approved by the streamlined
sales and use tax governing board during its December 2006 meeting. Retailers that
receive compensation under this subsection may not receive additional compensation
under subsection 1 or 2 for the same period.
4. For purposes of this section, "remote seller" means a retailer that does not have an
adequate physical presence to establish nexus in this state for sales and use tax
purposes.
5. Compensation may not be deducted and retained under this section unless the tax
due is paid within the time limitations under section 57-39.2-12 or 57-40.2-07 or
chapter 57-39.4. If a retailer fails to timely file a return or pay the tax due, the tax
commissioner may, for good cause shown, allow the retailer to deduct and retain the
compensation under this section.
6. The deduction allowed retailers or certified service providers by this section is to
reimburse retailers directly or indirectly for expenses incurred in keeping records,
preparing and filing returns, remitting the tax, and supplying information to the tax
commissioner upon request.