North Dakota · Statutes

Chapter 57-39.4

41 sections

N.D. Cent. Code § 57-39.4-0157-39.4-01. Adoption of streamlined sales and use tax agreement
N.D. Cent. Code § 57-39.4-0257-39.4-02. (301) State level administration
N.D. Cent. Code § 57-39.4-0357-39.4-03. (302) State and local tax bases
N.D. Cent. Code § 57-39.4-0457-39.4-04. (303) Seller registration
N.D. Cent. Code § 57-39.4-0557-39.4-05. (304) Notice for state tax changes
N.D. Cent. Code § 57-39.4-0657-39.4-06. (305) Local rate and boundary changes
N.D. Cent. Code § 57-39.4-0757-39.4-07. (306) Relief from certain liability
N.D. Cent. Code § 57-39.4-0857-39.4-08. (307) Database requirements and exceptions
N.D. Cent. Code § 57-39.4-0957-39.4-09. (308) State and local tax rates
N.D. Cent. Code § 57-39.4-1057-39.4-10. (309) Application of general sourcing rules and exclusions from the rules
N.D. Cent. Code § 57-39.4-1157-39.4-11. (310) General sourcing rules
N.D. Cent. Code § 57-39.4-11.157-39.4-11.1. (310.1) Election for origin-based sourcing
N.D. Cent. Code § 57-39.4-1257-39.4-12. (311) General sourcing definitions
N.D. Cent. Code § 57-39.4-1357-39.4-13. (312) Multiple points of useRepealed
N.D. Cent. Code § 57-39.4-1457-39.4-14. (313) Direct mail sourcing
N.D. Cent. Code § 57-39.4-14.157-39.4-14.1. (313.1) Election for origin-based direct mail sourcing
N.D. Cent. Code § 57-39.4-1557-39.4-15. (314) Telecommunications sourcing
N.D. Cent. Code § 57-39.4-1657-39.4-16. (315) Telecommunications sourcing definitions
N.D. Cent. Code § 57-39.4-1757-39.4-17. (316) Enactment of exemptions
N.D. Cent. Code § 57-39.4-1857-39.4-18. (317) Administration of exemptions
N.D. Cent. Code § 57-39.4-1957-39.4-19. (318) Uniform tax returns
N.D. Cent. Code § 57-39.4-2057-39.4-20. (319) Uniform rules for remittance of funds
N.D. Cent. Code § 57-39.4-2157-39.4-21. (320) Uniform rules for recovery of bad debts
N.D. Cent. Code § 57-39.4-2257-39.4-22. (321) Confidentiality and privacy protections under model 1
N.D. Cent. Code § 57-39.4-2357-39.4-23. (322) Sales tax holidays
N.D. Cent. Code § 57-39.4-2457-39.4-24. (323) Caps and thresholds
N.D. Cent. Code § 57-39.4-2557-39.4-25. (324) Rounding
N.D. Cent. Code § 57-39.4-2657-39.4-26. (325) Customer refund procedures
N.D. Cent. Code § 57-39.4-2757-39.4-27. (326) Direct pay permits
N.D. Cent. Code § 57-39.4-2857-39.4-28. (327) Library of definitions
N.D. Cent. Code § 57-39.4-2957-39.4-29. (328) Taxability matrix
N.D. Cent. Code § 57-39.4-3057-39.4-30. (329) Effective date for rate changes
N.D. Cent. Code § 57-39.4-3157-39.4-31. Membership of streamlined sales tax governing board
N.D. Cent. Code § 57-39.4-3257-39.4-32. (330) Bundled transactions
N.D. Cent. Code § 57-39.4-3357-39.4-33. (331) Relief from certain liability for purchasers
N.D. Cent. Code § 57-39.4-33.157-39.4-33.1. (332) Specified digital products
N.D. Cent. Code § 57-39.4-33.257-39.4-33.2. (333) Use of specified digital products
N.D. Cent. Code § 57-39.4-33.357-39.4-33.3. (334) Replacement tax prohibited
N.D. Cent. Code § 57-39.4-33.457-39.4-33.4. (335) Tax administration practices
N.D. Cent. Code § 57-39.4-3457-39.4-34. (501) Certification of service providers and automated systems
N.D. Cent. Code § 57-39.4-3557-39.4-35. (502) State review and approval of certified automated system software and certain liability relief