Section 57-39.4-34 - (501) Certification of service providers and automated systems1. The governing board shall certify automated systems and service providers to aid in the administration of sales and use tax collections.2. The governing board may certify a person as a certified service provider if the person meets all of the following requirements: a. The person uses a certified automated system;b. The person integrates its certified automated system with the system of a seller for whom the person collects tax so that the tax due on a sale is determined at the time of the sale;c. The person agrees to remit the taxes it collects at the time and in the manner specified by the member states;d. The person agrees to file returns on behalf of the sellers for whom it collects tax;e. The person agrees to protect the privacy of tax information it obtains in accordance with section 57-39.4-22; andf. The person enters into a contract with the member states and agrees to comply with the terms of the contract.3. The governing board may certify a software program as a certified automated system if the governing board determines that the program meets all of the following requirements:a. It determines the applicable state and local sales and use tax rate for a transaction, in accordance with sections 57-39.4-10 through 57-39.4-17, inclusive;b. It determines whether an item is exempt from tax;c. It determines the amount of tax to be remitted for each taxpayer for a reporting period;d. It can generate reports and returns as required by the governing board; ande. It can meet any other requirement set by the governing board. The governing board may establish one or more sales tax performance standards for model 3 sellers that meet the eligibility criteria set by the governing board and that developed a proprietary system to determine the amount of sales and use tax due on transactions.