Wills, Trusts & Estates Prof Blog

Editor: Gerry W. Beyer
Texas Tech Univ. School of Law

Friday, July 20, 2018

North Dakota to Require Out of State Sellers to Collect Sales Tax

image from https://s3.amazonaws.com/feather-client-files-aviary-prod-us-east-1/2018-07-20/7f2c8097-ba13-4125-a4d0-bcc124c426b1.pngIn a release dated July 11, State Tax Commissioner Ryan Rauschenberger indicated that the sellers will be required to collect beginning on October 1, 2018 after the Supreme Court's decision in South Dakota v. Wayfair.

The Commissioner pointed out the small seller exception North Dakota has in its law, an exception modeled after the South Dakota rule which will only require remote sellers that have sells in North Dakota that exceed $100,000 or have 200 separate transactions for the previous calendar year.

North Dakota will be among the 24 states that take part in the Streamlined Sales Tax program — a central, electronic registration system for all member states that allow out-of-state merchants to register to collect sales tax.

See Ed Zollars, North Dakota to Require Out of State Sellers to Collect Sales Tax Beginning October 1, 2018, Current Federal Tax Developments, July 12, 2018.


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