Section 57-40.2-06 - Payment of taxThe tax imposed by this chapter must be paid in the following manner:
1. The tax upon tangible personal property which is sold by a retailer maintaining a place of business in this state, or by such other retailer as the commissioner shall authorize pursuant to subsection 2 of section 57-40.2-07, must be collected by the retailer and remitted to the commissioner as provided by section 57-40.2-07; provided, that any such retailer may not collect the tax on any purchases made by a contractor who furnishes to the retailer a certificate which includes the contractor's license number assigned to the contractor under the provisions of chapter 43-07 and the use tax account number assigned to the contractor by the commissioner pursuant to section 43-07-04. Such certificate must be in the form prescribed by the commissioner and must be furnished by the contractor to the retailer each calendar year prior to the making of any purchases during such calendar year from the retailer without liability for paying the tax to the retailer.2. The tax, when not paid in conformity with subsection 1, must be paid to the commissioner directly by any person storing, using, or consuming such property within this state, pursuant to the provisions of section 57-40.2-07.