North Dakota – Retailer Reimbursement Increased

SALT Report 2399 – The North Dakota State Legislature amended the regulation regarding the deduction that retailers can take as a reimbursement for collecting sales and use taxes on behalf of the state.

House Bill 1464 provides that for taxable periods beginning after June 30, 2013 the maximum deduction that may be taken by retailers as a reimbursement for administrative expenses has been increased from $93.75 to $110 per return.

For Further Information

North Dakota State Legislature – House Bill 1464, Laws 2013