| 57-39.4-01 |
Adoption of streamlined sales and use tax agreement
|
| 57-39.4-02 |
(301) State level administration
|
| 57-39.4-03 |
(302) State and local tax bases
|
| 57-39.4-04 |
(303) Seller registration
|
| 57-39.4-05 |
(304) Notice for state tax changes
|
| 57-39.4-06 |
(305) Local rate and boundary changes
|
| 57-39.4-07 |
(306) Relief from certain liability
|
| 57-39.4-08 |
(307) Database requirements and exceptions
|
| 57-39.4-09 |
(308) State and local tax rates
|
| 57-39.4-10 |
(309) Application of general sourcing rules and exclusions from the rules
|
| 57-39.4-11 |
(310) General sourcing rules
|
| 57-39.4-11.1 |
(310.1) Election for origin‑based sourcing
|
| 57-39.4-12 |
(311) General sourcing definitions
|
| 57-39.4-13 |
(312) Multiple points of use
|
| 57-39.4-14 |
(313) Direct mail sourcing
|
| 57-39.4-14.1 |
(313.1) Election for origin‑based direct mail sourcing
|
| 57-39.4-15 |
(314) Telecommunications sourcing
|
| 57-39.4-16 |
(315) Telecommunications sourcing definitions
|
| 57-39.4-17 |
(316) Enactment of exemptions
|
| 57-39.4-18 |
(317) Administration of exemptions
|
| 57-39.4-19 |
(318) Uniform tax returns
|
| 57-39.4-20 |
(319) Uniform rules for remittance of funds
|
| 57-39.4-21 |
(320) Uniform rules for recovery of bad debts
|
| 57-39.4-22 |
(321) Confidentiality and privacy protections under model 1
|
| 57-39.4-23 |
(322) Sales tax holidays
|
| 57-39.4-24 |
(323) Caps and thresholds
|
| 57-39.4-25 |
(324) Rounding
|
| 57-39.4-26 |
(325) Customer refund procedures
|
| 57-39.4-27 |
(326) Direct pay permits
|
| 57-39.4-28 |
(327) Library of definitions
|
| 57-39.4-29 |
(328) Taxability matrix
|
| 57-39.4-30 |
(329) Effective date for rate changes
|
| 57-39.4-31 |
Membership of streamlined sales tax governing board
|
| 57-39.4-32 |
(330) Bundled transactions
|
| 57-39.4-33 |
(331) Relief from certain liability for purchasers
|
| 57-39.4-33.1 |
(332) Specified digital products
|
| 57-39.4-33.2 |
(333) Use of specified digital products
|
| 57-39.4-33.3 |
(334) Replacement tax prohibited
|
| 57-39.4-33.4 |
(335) Tax administration practices
|
| 57-39.4-34 |
(501) Certification of service providers and automated systems
|
| 57-39.4-35 |
(502) State review and approval of certified automated system software and certain liability relief
|
