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ND SB2298
Bill
Status
Passed
4/10/2017
Primary Sponsor
Dwight Cook
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AI Summary
- Out-of-state sellers without physical presence in North Dakota must collect and remit sales and use taxes if they meet either threshold in the previous or current calendar year
- Threshold 1: Gross sales of tangible personal property or taxable items delivered in North Dakota exceed $100,000
- Threshold 2: Sale of tangible personal property or taxable items for delivery in North Dakota in 200 or more separate transactions
- Qualifying sellers must follow all applicable procedures and requirements as if they had physical presence in the state
- Act becomes effective only upon U.S. Supreme Court decision overturning Quill v. North Dakota (1992) or confirming states may constitutionally impose sales or use tax on out-of-state sellers
Legislative Description
Sales and use tax collection obligations of certain out-of-state sellers; and to provide an effective date.
Last Action
Signed by Governor 04/10
4/10/2017
Committee Referrals
Finance and Taxation1/20/2017
Full Bill Text
No bill text available