Section 81-04.1-01-08 - Deduction for administrative expenseCompensation for sales or use tax permitholders is applied as follows:
1. A sales and use tax permitholder registered to report and remit sales, use, or gross receipts tax under North Dakota Century Code chapter 57-39.2, 57-39.5, 57-39.6, or 57-40.2 may deduct and retain one and one-half percent of the tax due, but this deduction may not exceed one hundred ten dollars per return.2. A sales and use tax permitholder that is a remote seller, or a certified service provider assigned by the qualifying permitholder, is allowed to deduct and retain up to one and one-half percent of the tax due or such lower percentage as agreed in the compensation or monetary allowance agreement approved by the streamlined sales and use tax governing board. For purposes of this subsection, "remote seller" means a retailer that does not have adequate physical presence to establish nexus in this state for sales tax purposes. Qualified sales or use tax permitholders, including permitholders and certified service providers who pay tax due under chapter 57-39.4, who fail to file the forms on time, or fail to pay the tax due on time, forfeit the one and one-half percent compensation for expenses.
N.D. Admin Code 81-04.1-01-08
Effective June 1, 1984; amended effective July 1, 1985; November 1, 1987; April 1, 2006.Amended by Administrative Rules Supplement 2016-361, July 2016, effective 7/1/2016.General Authority: NDCC 57-39.2-19
Law Implemented: NDCC 57-39.2-12.1, 57-40.2-07.1