TITLE 44
Taxation

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

SECTION 44-18.1-5


§ 44-18.1-5. Notice for state tax changes.

(A) Each member state shall lessen the difficulties faced by sellers when there is a change in a state sales or use tax rate or base by making a reasonable effort to do all of the following:

(1) Provide sellers with as much advance notice as practicable of a rate change.

(2) Limit the effective date of a rate change to the first day of a calendar quarter.

(3) Notify sellers of legislative changes in the tax base and amendments to sales and use tax rules and regulations.

(B) Failure of a seller to receive notice or failure of a member state to provide notice or limit the effective date of a rate change shall not relieve the seller of its obligation to collect sales or use taxes for that member state.

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