North Dakota § 57-40.2-02.3 Certain sellers located outside this state required to collect and remit sales taxes - Criteria

North Dakota Statutes

§ 57-40.2-02.3 — Certain sellers located outside this state required to collect and remit sales taxes - Criteria

North Dakota § 57-40.2-02.3

Title 57Taxation

Ch. 57-40.2Use Tax

This text of North Dakota § 57-40.2-02.3 (Certain sellers located outside this state required to collect and remit sales taxes - Criteria) is published on Counsel Stack Legal Research, covering North Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

N.D. Cent. Code § 57-40.2-02.3 (2026).

Text

sales taxes - Criteria.
Notwithstanding any other provision of law, any seller of tangible personal property or other
taxable product for delivery in this state, which does not have a physical presence in this state,
is subject to this chapter and chapter 57-39.2 and shall remit sales or use tax if the seller's
gross sales from the sale of tangible personal property and other taxable items delivered in this
state exceed one hundred thousand dollars in the previous calendar year, or the current
calendar year. A seller that exceeds this sales threshold shall obtain a permit under section
57-39.2-14, and begin collecting the tax on sales delivered during the following calendar year or
beginning sixty days after the threshold is met, whichever is earlier. The seller shall follow all
applicable

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sales taxes - Criteria.
Notwithstanding any other provision of law, any seller of tangible personal property or other
taxable product for delivery in this state, which does not have a physical presence in this state,
is subject to this chapter and chapter 57-39.2 and shall remit sales or use tax if the seller's
gross sales from the sale of tangible personal property and other taxable items delivered in this
state exceed one hundred thousand dollars in the previous calendar year, or the current
calendar year. A seller that exceeds this sales threshold shall obtain a permit under section
57-39.2-14, and begin collecting the tax on sales delivered during the following calendar year or
beginning sixty days after the threshold is met, whichever is earlier. The seller shall follow all
applicable procedures and requirements of law as if the seller had a physical presence in this
state.