North Dakota Century Code Title 57. Taxation § 57-39.4-34. Certification of service providers and automated systems

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.

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.