REMOTE SELLERS – WAYFAIR DECISION
On June 21, 2018, the United State Supreme Court ruled in South Dakota v. Wayfair that sellers can be required to collect sales taxes in states where the sellers do not have physical presence, overruling the 1992 case of Quill v. North Dakota. North Dakota law now requires remote sellers to collect North Dakota sales and use tax on their sales into the state.
If you do not meet the Small Seller Exception (see below) and you are not already registered and collecting North Dakota sales tax, you will need to be registered and begin collecting the tax in North Dakota on October 1, 2018, or 60 days after you meet the Small Seller Exception threshold, whichever is later. Remote sellers may voluntarily begin collecting any time prior to October 1.
FOR MORE INFORMATION: North Dakota Department of Revenue