Chapter 57-39.4 - STREAMLINED SALES AND USE TAX AGREEMENT
- Section 57-39.4-01 - Adoption of streamlined sales and use tax agreement
- Section 57-39.4-02 - (301) State level administration
- Section 57-39.4-03 - (302) State and local tax bases
- Section 57-39.4-04 - (303) Seller registration
- Section 57-39.4-05 - (304) Notice for state tax changes
- Section 57-39.4-06 - (305) Local rate and boundary changes
- Section 57-39.4-07 - (306) Relief from certain liability
- Section 57-39.4-08 - (307) Database requirements and exceptions
- Section 57-39.4-09 - (308) State and local tax rates
- Section 57-39.4-10 - (309) Application of general sourcing rules and exclusions from the rules
- Section 57-39.4-11 - (310) General sourcing rules
- Section 57-39.4-11.1 - (310.1) Election for origin-based sourcing
- Section 57-39.4-12 - (311) General sourcing definitions
- Section 57-39.4-13 - [Repealed]
- Section 57-39.4-14 - (313) Direct mail sourcing
- Section 57-39.4-14.1 - (313.1) Election for origin-based direct mail sourcing
- Section 57-39.4-15 - (314) Telecommunications sourcing
- Section 57-39.4-16 - (315) Telecommunications sourcing definitions
- Section 57-39.4-17 - (316) Enactment of exemptions
- Section 57-39.4-18 - (317) Administration of exemptions
- Section 57-39.4-19 - (318) Uniform tax returns
- Section 57-39.4-20 - (319) Uniform rules for remittance of funds
- Section 57-39.4-21 - (320) Uniform rules for recovery of bad debts
- Section 57-39.4-22 - (321) Confidentiality and privacy protections under model 1
- Section 57-39.4-23 - (322) Sales tax holidays
- Section 57-39.4-24 - (323) Caps and thresholds
- Section 57-39.4-25 - (324) Rounding
- Section 57-39.4-26 - (325) Customer refund procedures
- Section 57-39.4-27 - (326) Direct pay permits
- Section 57-39.4-28 - (327) Library of definitions
- Section 57-39.4-29 - (328) Taxability matrix
- Section 57-39.4-30 - (329) Effective date for rate changes
- Section 57-39.4-31 - Membership of streamlined sales tax governing board
- Section 57-39.4-32 - (330) Bundled transactions
- Section 57-39.4-33 - (331) Relief from certain liability for purchasers
- Section 57-39.4-33.1 - (332) Specified digital products
- Section 57-39.4-33.2 - (333) Use of specified digital products
- Section 57-39.4-33.3 - (334) Replacement tax prohibited
- Section 57-39.4-33.4 - (335) Tax administration practices
- Section 57-39.4-34 - (501) Certification of service providers and automated systems
- Section 57-39.4-35 - (502) State review and approval of certified automated system software and certain liability relief