State and local tax news brought to you by Zaldivar and Associates
North Dakota’s Tax commissioner Announced today, Taxable sales and purchases for the second quarter of 2018 have increased nearly 10 percent.”This is the second consecutive quarter North Dakota taxable sales and purchases have increased 10 percent, and the fifth consecutive Continue reading North Dakota – Taxable Sales and Purchases Increase Nearly 10 Percent for Second Consecutive Quarter
About 500 new online retailers have signed up with the North Dakota Tax Commission to begin remitting sales taxes since a U.S. Supreme Court ruling in June allowed states to force collections. State Tax Commissioner Ryan Rauschenberger, in Minot Wednesday Continue reading North Dakota – Tax Commission Sees Online Retailers Initiate Compliance
ENexus Thresholds As Of August 21, 2018 Ref No. State Enforcement Date Dollars of Sales Number of Sales Enexus Threshold 1 OH 1/1/2018 $25,000 0 25/0 2 PA 4/1/2018 $10,000 0 10/0 3 HI 7/1/2018 $100,000 200 100/200 4 ID Continue reading Multistate – Wayfair Economic Nexus (ENexus) Enforcement Thresholds As of August 21, 2018
Effective date June 21, 2018 For More Information: North Dakota State Tax Department N.D. Code 57-40.2-02.3
ENexus Thresholds As of July 24, 2018 Ref State Date Number of Sales Dollars of Sales Enexus Threshold 1 IN 1/1/2017 200 $100,000 100/200 2 WY 1/1/2017 200 $100,000 100/200 3 RI 8/17/2017 200 $100,000 100/200 4 ME 10/1/2017 200 Continue reading Multistate – Wayfair Economic Nexus (ENexus) Thresholds As of July 24, 2018
North Dakota passed their “ENexus” law in 2017 that was to become effective on the date the US Supreme Court overruled North Dakota’s loss to Quill in 1992. The US Supreme Court overruled Quill on June 21, 2018. The North Continue reading North Dakota – Reminder – Remote Seller Sales Tax “ENexus” Enforcement Date October 1, 2018
SALT Report 3904 – Beginning July 1, 2017, all charges for Internet access will be exempt from sales and use taxes in the state of North Dakota. North Dakota has been one of the few remaining states allowed to tax Continue reading North Dakota – Internet Access Charges Exempt From Sales Tax Beginning July 1, 2017
Bismark Tribune John Hageman Forum News Service 18 hrs ago, March 9, 2017 Arguing it would balance the scales between brick-and-mortar stores and online retailers, North Dakota business groups promoted legislation requiring out-of-state sellers to collect and remit sales tax Continue reading North Dakota – ND business groups push online sales tax bill, call it a matter of fairness
NICK SMITH Bismarck Tribune 22 hrs ago “Women in North Dakota will remain among the vast majority in states in which the purchase of feminine hygiene products is subject to sales and use taxes. A bill to change that was Continue reading North Dakota – ND Feminine hygiene products sales tax exemption nixed
SALT Report 3452 – North Dakota’s new electronic filing system, Taxpayer Access Point (TAP), is now available for preregistration. TAP will be available for use on Tuesday, September 9, 2014 at which time the previous online filing system, WebFile, will Continue reading North Dakota – Taxpayer Access Point Now Open For Business Preregistration