ND SB2112

Requires web services as the standardized transmission process for uniform tax returns, allowing certified service providers and tax preparers to file returns for multiple affiliated legal entities in a single electronic transmission without manual data entry.

Establishes that the taxability matrix consists of two sections: "library of definitions" for uniform application of tax terms and "tax administration practices" for disclosure of state tax administration procedures selected by the governing board.

Relieves sellers and certified service providers from tax liability for errors resulting from reliance on erroneous data in the taxability matrix, with a 30-day grace period after notice of changes to the library section.

Distinguishes between "disclosed practices" (selected for disclosure by the governing board) and "best practices" (disclosed practices selected as best by the governing board with a three-fourths vote requirement).

Requires states to update the tax administration practices section of the taxability matrix within 30 to 60 days after the governing board approves a new disclosed or best practice, with compliance to best practices remaining voluntary.