Remote Sellers to be Required to Collect Sales Tax

North Dakota Tax Commissioner Ryan Rauschenberger announced Wednesday that, beginning October 1, remote sellers are going to be required to be registered and collect sales and use tax in North Dakota. The United States Supreme Court announced last month that remote sellers can now be required to collect sales taxes in states where they do not have physical presence. There is an exception for smaller sellers. Remote sellers will only be required to collect North Dakota sales tax if their taxable sales shipped to North Dakota meet or exceed $100,000 or 200 separate transactions in the previous calendar year, Rauschenberger’s office announced. In 2017, the North Dakota Legislature passed a law that expanded North Dakota sales tax collection requirements to include remote sellers. The October 1 date allows remote sellers ample time to register and update their systems and software, Rauschenberger’s office says.