North Dakota Century Code

Chapter 57-39.4

Streamlined Sales and Use Tax Agreement

Section Section Name
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