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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
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
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 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
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 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
The local option tax changes that will be effective April 1, 2019 have been released. Click the link below to see what’s new: North Dakota Tax ND – Local Option Taxes
North Dakota’s revenue projections have recently not been accurate. “Lawmakers hired IHS in late 2017 to provide a second opinion on revenue projections after previous estimates missed the mark”. The forecast given by IHS ultimately predicted a 13.3 percent deficit Continue reading North Dakota – IHS Markit predicts steeper budget then Gov. Doug Burgum’s proposed