North Dakota Century Code Title 57. Taxation § 57-39.4-04. Seller registration

1. A seller registering under the agreement may register in one or more of the states utilizing the central registration system provided in article IV of the agreement.

2. A certified service provider may require a seller registering under the agreement to register in all of the full-member states as a condition of receiving certified service provider services.

3. The member states agree not to require the payment of any registration fees or other charges for a seller registering through the central registration system in a state in which the seller has no legal requirement to register.

4. A written signature from the seller is not required.

5. An agent may register a seller under uniform procedures adopted by the member states.

6. A seller may cancel its registration under the system at any time under uniform procedures adopted by the governing board. Cancellation does not relieve the seller of its liability for remitting to the proper states any taxes collected.

7. Nothing in this section shall be construed to relieve a seller of any legal obligation it may have under a state's laws to register in that state or its obligation to collect and remit taxes for at least thirty-six months in a state and meet all other requirements for amnesty set out in section 402 of the agreement in order to be eligible for amnesty in the state.

8. Whenever a state joins the agreement, sellers already registered under the agreement shall be notified by the governing board and the sellers may elect to also be registered in the new state.

9. The governing board shall make information available regarding the requirements and options for filing a simplified electronic return and for filing remittances in any member state. A member state may provide information to sellers concerning other tax return filing options in that state.

10. The governing board shall cause the system for registering under the agreement to include a feature that allows sellers registered under the agreement to update relevant registration data in the system and have such updated data provided to all affected states utilizing the system. The governing board shall establish conditions and procedures to allow states which are not members of the agreement to participate in the registration system.