1.    The governing board shall certify automated systems and service providers to aid in the administration of sales and use tax collections.

Terms Used In North Dakota Code 57-39.4-34

  • Contract: A legal written agreement that becomes binding when signed.
  • following: when used by way of reference to a chapter or other part of a statute means the next preceding or next following chapter or other part. See North Dakota Code 1-01-49
  • Person: means an individual, organization, government, political subdivision, or government agency or instrumentality. See North Dakota Code 1-01-49
  • State: when applied to the different parts of the United States, includes the District of Columbia and the territories. See North Dakota Code 1-01-49

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.