{"data":{"id":"us-nd/n.d.-cent.-code-57-39.4-34","jurisdiction":"us-nd","citation":"N.D. Cent. Code § 57-39.4-34","heading":"(501) Certification of service providers and automated systems","body":"1.The governing board shall certify automated systems and service providers to aid in the administration of sales and use tax collections.\n2.The governing board may certify a person as a certified service provider if the person meets all of the following requirements:\na.The person uses a certified automated system;\nb.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;\nc.The person agrees to remit the taxes it collects at the time and in the manner specified by the member states;\nd.The person agrees to file returns on behalf of the sellers for whom it collects tax;\ne.The person agrees to protect the privacy of tax information it obtains in accordance with section 57-39.4-22; and\nf.The person enters into a contract with the member states and agrees to comply with the terms of the contract.\n3.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:\na.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;\nb.It determines whether an item is exempt from tax;\nc.It determines the amount of tax to be remitted for each taxpayer for a reporting period;\nd.It can generate reports and returns as required by the governing board; and\ne.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.","path":["Title 57 Taxation","Chapter 57-39.4 Streamlined Sales And Use Tax Agreement"],"source_url":"https://ndlegis.gov/cencode/t57c39-4.pdf","current_through":"2026-07-31T11:12:02","vintage":"","retrieved_at":"2026-09-02T21:04:14Z","sha256":"338858fd3b60af0396da67e414be7ca9a931addfbbdcda2038edd061fac5048d","source_id":"us-nd","stale":true,"prev":"us-nd/n.d.-cent.-code-57-39.4-33.4","next":"us-nd/n.d.-cent.-code-57-39.4-35"},"notice":"GroundRules: Original legal text. Not legal advice."}