TITLE 44
Taxation

CHAPTER 44-18.1
Adoption of the Streamlined Sales and Use Tax Agreement

SECTION 44-18.1-19


§ 44-18.1-19. Uniform tax returns.

Each member state shall:

(A) Require that only one tax return for each taxing period for each seller be filed for the member state and all the taxing jurisdictions within the member state.

(B) Require that returns be due no sooner than the twentieth day of the month following the month in which the transaction occurred.

(C) Allow any Model 1, Model 2, or Model 3 seller to submit its sales and use tax returns in a simplified format that does not include more data fields than permitted by the governing board. A member state may require additional informational returns to be submitted not more frequently than every six months under a staggered system developed by the governing board.

(D) Allow any seller that is registered under the Agreement, which does not have a legal requirement to register in the member state, and is not a Model 1, 2, or 3 seller, to submit its sales and use tax returns as follows:

(1) Upon registration, a member state shall provide to the seller the returns required by that state.

(2) A member state may require a seller to file a return anytime within one year of the month of initial registration, and future returns may be required on an annual basis in succeeding years.

(3) In addition to the returns required in subsection (D)(2), a member state may require sellers to submit returns in the month following any month in which they have accumulated state and local tax funds for the state in the amount of one thousand dollars or more.

(E) Participate with other member states in developing a more uniform sales and use tax return that, when completed, would be available to all sellers.

(F) Require, at each member state's discretion, all Model 1, 2, and 3 sellers to file returns electronically. It is the intent of the member states that all member states have the capability of receiving electronically filed returns.

History of Section.
(P.L. 2006, ch. 246, art. 30, § 12.)