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

SECTION 44-18.1-4

§ 44-18.1-4. Seller registration.

Each member state shall participate in an online sales and use tax registration system in cooperation with the other member states. Under this system:

(A) A seller registering under the Agreement is registered in each of the member states.

(B) The member states agree not to require the payment of any registration fees or other charge for a seller to register in a state in which the seller has no legal requirement to register.

(C) A written signature from the seller is not required.

(D) An agent may register a seller under uniform procedures adopted by the member states.

(E) A seller may cancel its registration under the system at any time under uniform procedures adopted by the governing board. Cancellation does not relieve the seller of its liability for remitting to the proper states any taxes collected.

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