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.