North Dakota – GUIDANCE FOR TAXPAYERS DURING COVID-19 PRECAUTIONS

Updated 3/20/2020 As the COVID-19 situation progresses in North Dakota, we want to assure taxpayers that the North Dakota Office of State Tax Commissioner remains open and ready to help with tax-related services and questions. We are modifying some services Continue reading North Dakota – GUIDANCE FOR TAXPAYERS DURING COVID-19 PRECAUTIONS

North Dakota – State Has Collected $27 Million In Sales Tax From On-Line Retailers

Since the US Supreme Court decision, requiring on-line retailers to submit state and local sales taxes, North Dakota has collected $27 million. North Dakota Tax Commissioner Ryan Rauschenberger gave that information to the Legislature’s interim Tribal Taxation committee. Rauschenberger said Continue reading North Dakota – State Has Collected $27 Million In Sales Tax From On-Line Retailers

North Dakota – June 2019 Sales Tax Newsletter – Legislative Rundown

The latest North Dakota Sales Tax Newsletter is now available at www.nd.gov/tax/newsletters. Inside this issue: 2019 Legislative Rundown HB 1131 – Sales Tax Exemption For Commemorative Coins HB 1205 – Sales Tax Exemption For Fertilizer Or Chemical Processing Plant, Straddle Plant, Continue reading North Dakota – June 2019 Sales Tax Newsletter – Legislative Rundown

Multistate – Wayfair Economic Nexus (ENexus) Anniversary Thresholds as of June 21, 2019

June 21, 2019 – One year since Wayfair – Anniversary Update. On this one year anniversary of the landmark decision virtually all states have responded with their enforcement intentions. The tax imposition is now retroactive. A Wayfair Process Review is Continue reading Multistate – Wayfair Economic Nexus (ENexus) Anniversary Thresholds as of June 21, 2019

Quantum Sales Tax

United States – Memorial Day May 27, 2019

North Dakota – Border Sales Tax Workshops in May and June 2019

The North Dakota Office of State Tax Commissioner teams up once per year with both the Minnesota Department of Revenue and the South Dakota Department of Revenue to hold sales tax workshops for those who conduct business across state borders. 2019 workshop dates are Continue reading North Dakota – Border Sales Tax Workshops in May and June 2019

North Dakota – North Dakota Eliminates Remote Seller Transactions Threshold

North Dakota has eliminated the transactions threshold from its remote seller law. Under S.B. 2191, signed into law March 14 by Gov. Doug Burgum (R), a remote seller without a physical presence in North Dakota is required to collect and remit taxes on sales Continue reading North Dakota – North Dakota Eliminates Remote Seller Transactions Threshold

North Dakota – Online sales Tax Collections Adding Up For North Dakota

BISMARCK – Online sales tax collections in North Dakota have totaled more than $5 million since last fall. The U.S. Supreme Court ruled last June that states can force online shoppers to pay sales tax. North Dakota began collecting from Continue reading North Dakota – Online sales Tax Collections Adding Up For North Dakota

ENexus Thresholds February 21, 2019

ENexus Thresholds As Of February 21, 2019 Ref No. State Enforcement Date Dollars of Sales Number of Sales ENexus Threshold 1 TN 1/1/2017 $500,000 0 500/0 2 RI 8/1/2017 $100,000 200 100/200 3 MA 10/1/2017 $500,000 100 500/100 4 OH Continue reading ENexus Thresholds February 21, 2019