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57-39.3 In Lieu of Sales Tax Fees

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CHAPTER 57-39.3IN LIEU OF SALES TAX FEES57-39.3-01. In lieu fee imposed. An in lieu fee is imposed on sales with a destinationwithin North Dakota if the sales are made by a person who by virtue of federal law is required to<br>collect and pay the sales and use tax imposed by sections 57-39.2-02.1 and 57-40.2-02.1.57-39.3-02. Rate of in lieu fee. The in lieu fee is imposed at a rate calculated annuallyby the tax commissioner. The rate is calculated by dividing the total local option sales and use<br>tax revenues collected pursuant to sections 11-09.1-05 and 40-05.1-06 in the recent fiscal year<br>by total state sales and use tax revenues collected pursuant to sections 57-39.2-02.1 and<br>57-40.2-02.1, and then multiplying the resulting quotient by the sales and use tax rate<br>established in sections 57-39.2-02.1 and 57-40.2-02.1, and rounding the resulting product to the<br>nearest twenty-five hundredths percent.57-39.3-03. Election to collect actual tax. Any person required to collect and pay thein lieu fee imposed in section 57-39.3-01 may elect, on an annual basis, to collect and pay the<br>local sales and use tax imposed in each political subdivision pursuant to sections 11-09.1-05 and<br>40-05.1-06.57-39.3-04. Filing of returns and payment of tax. The person paying either the in lieufee pursuant to section 57-39.3-01 or the local sales tax pursuant to section 57-39.3-03 must file<br>returns and pay the tax due on the same date required by the sales and use tax imposed<br>pursuant to sections 57-39.2-02.1 and 57-40.2-02.1, unless federal law requires a less frequent<br>schedule. If federal law specifies a less frequent schedule, the tax commissioner shall adopt<br>rules necessary to conform the filing and payment schedule to federal law. The returns must<br>include such information as the tax commissioner may require consistent with federal law.57-39.3-05.Administration.The provisions of chapter 57-39.2, pertaining to theadministration of the retail sales tax, including provisions for refund, credits, or adoption of rules,<br>not in conflict with this chapter or federal law, govern the administration of the in lieu fee imposed<br>in this chapter.57-39.3-06. Distribution of revenues. The tax commissioner shall deposit all moneyscollected and received under this chapter with the state treasurer and shall certify to the<br>treasurer, on a schedule consistent with federal law, the distribution of the in lieu fees collected<br>pursuant to section 57-39.3-01 to the political subdivisions imposing a sales and use tax pursuant<br>to sections 11-09.1-05 and 40-05.1-06.The distribution is based on the proportion that thepolitical subdivision's sales and use tax receipts bears to the total sales and use tax receipts<br>collected by political subdivisions pursuant to sections 11-09.1-05 and 40-05.1-06.Thecalculations are based on data for the most recent fiscal year. The state treasurer must make<br>the distributions on a schedule consistent with federal law.Page No. 1Document Outlinechapter 57-39.3 in lieu of sales tax fees