North Dakota – Remote Seller Sales Tax “ENexus” Enforcement Date October 1, 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 – Remote Seller Sales Tax “ENexus” Enforcement Date October 1, 2018

North Dakota – Internet Access Charges Exempt From Sales Tax Beginning July 1, 2017

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

North Dakota – Taxpayer Access Point Now Open For Business Preregistration

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

North Dakota – Current Electronic Filing System To Be Replaced By Taxpayer Access Point

SALT Report 3443 – North Dakota’s current electronic filing system for sales and use tax returns, WebFile, is to be replaced by Taxpayer Access Point (TAP).  All taxpayers using WebFile will need to complete the conversion process before September 9, Continue reading North Dakota – Current Electronic Filing System To Be Replaced By Taxpayer Access Point

North Dakota – First Quarter Taxable Sales and Purchases Show Growth is Continuing in 2014

SALT Report 3412 – North Dakota’s economy has grown at a healthy pace in the first quarter of 2014. According to the economic report, North Dakota’s first quarter 2014 total taxable sales and purchases were $5.688 billion, up $239 million Continue reading North Dakota – First Quarter Taxable Sales and Purchases Show Growth is Continuing in 2014

North Dakota – New Tax Commissioner, Ryan Rauschenberger, Appointed

SALT Report 3164 – ND Gov. Jack Dalrymple has appointed certified public accountant Ryan Rauschenberger to the office of North Dakota Tax Commissioner.  The current Tax Commissioner, Cory Fong, announced last month his intention to leave the post by the Continue reading North Dakota – New Tax Commissioner, Ryan Rauschenberger, Appointed

North Dakota – Sales Tax Incentives for Businesses

SALT Report 3103 – The North Dakota Office of Tax Commissioner released guidance regarding the various tax incentives available to businesses in the state.  The sales and use tax incentives are as follows: Agricultural Commodity Processing Plant Construction Materials Construction Continue reading North Dakota – Sales Tax Incentives for Businesses

North Dakota – Revised SST Taxability Matrix and Certificate of Compliance

SALT Report 2958 – The North Dakota State Tax Commissioner revised the state’s Streamlined Sales and Use Tax taxability matrix and certificate of compliance for the second time.  The updates reflect the following corrections. Taxability Matrix The section regarding medical Continue reading North Dakota – Revised SST Taxability Matrix and Certificate of Compliance

North Dakota – Guidance for Canadian Residents Requesting a Sales Tax Refund

SALT Report 2462 – The North Dakota State Tax Commissioner revised a brochure that discusses the requirements a Canadian resident must follow when requesting a sales tax refund. Generally, Canadian residents who make taxable purchases in North Dakota are eligible Continue reading North Dakota – Guidance for Canadian Residents Requesting a Sales Tax Refund

North Dakota – Exemptions for Liquefied Natural Gas Sales and Facility Construction

SALT Report 2446 – The North Dakota legislature passed a Bill that exempts from sales and use tax the gross receipts from sales of tangible personal property used to construct or expand a processing facility that produces liquefied natural gas. Continue reading North Dakota – Exemptions for Liquefied Natural Gas Sales and Facility Construction