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N.D. Cent. Code ch. 57-39.4 – Streamlined Sales and Use Tax Agreement | Midpage
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North Dakota Century Code
Title 57
Chapter 57-39.4
N.D. Cent. Code ch. 57-39.4
Streamlined Sales and Use Tax Agreement
57-39.4-01
Adoption of streamlined sales and use tax agreement
57-39.4-02
(301) State level administration
57-39.4-03
(302) State and local tax bases
57-39.4-04
(303) Seller registration
57-39.4-05
(304) Notice for state tax changes
57-39.4-06
(305) Local rate and boundary changes
57-39.4-07
(306) Relief from certain liability
57-39.4-08
(307) Database requirements and exceptions
57-39.4-09
(308) State and local tax rates
57-39.4-10
(309) Application of general sourcing rules and exclusions from the rules
57-39.4-11
(310) General sourcing rules
57-39.4-11.1
(310.1) Election for origin-based sourcing
57-39.4-12
(311) General sourcing definitions
57-39.4-13
(312) Multiple points of use
57-39.4-14
(313) Direct mail sourcing
57-39.4-14.1
(313.1) Election for origin-based direct mail sourcing
57-39.4-15
(314) Telecommunications sourcing
57-39.4-16
(315) Telecommunications sourcing definitions
57-39.4-17
(316) Enactment of exemptions
57-39.4-18
(317) Administration of exemptions
57-39.4-19
(318) Uniform tax returns
57-39.4-20
(319) Uniform rules for remittance of funds
57-39.4-21
(320) Uniform rules for recovery of bad debts
57-39.4-22
(321) Confidentiality and privacy protections under model 1
57-39.4-23
(322) Sales tax holidays
57-39.4-24
(323) Caps and thresholds
57-39.4-25
(324) Rounding
57-39.4-26
(325) Customer refund procedures
57-39.4-27
(326) Direct pay permits
57-39.4-28
(327) Library of definitions
57-39.4-29
(328) Taxability matrix
57-39.4-30
(329) Effective date for rate changes
57-39.4-31
Membership of streamlined sales tax governing board
57-39.4-32
(330) Bundled transactions
57-39.4-33
(331) Relief from certain liability for purchasers
57-39.4-33.1
(332) Specified digital products
57-39.4-33.2
(333) Use of specified digital products
57-39.4-33.3
(334) Replacement tax prohibited
57-39.4-33.4
(335) Tax administration practices
57-39.4-34
(501) Certification of service providers and automated systems
57-39.4-35
(502) State review and approval of certified automated system software and certain liability relief