Remote Seller Tax Duties Begin October 1 in North Dakota

Out-of-state, or remote, sellers should register in North Dakota and start collecting sales and use tax on the later of:

  • on October 1, 2018, or
  • 60 days after their North Dakota sales exceed a small seller exception threshold.

The Office of State Tax Commissioner updated its remote seller guidance at https://www.nd.gov/tax/remoteseller to reflect these dates.

Small Seller Exception or Sales Threshold

Small sellers do not have to collect North Dakota sales and use tax. Remote sellers must collect tax if, during the previous or current calendar year:

  • the seller’s sales into North Dakota exceed $100,000; or
  • the seller has 200 or more sales shipped to North Dakota.

Out-of-state sellers with no physical presence in North Dakota are considered small sellers if they do not meet these thresholds.

Voluntary Collection

Remote sellers may voluntarily begin collecting North Dakota tax before October 1, 2018.

Remote Seller Sales Tax, North Dakota Office of State Tax Commissioner, July 10, 2018

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CCHTaxGroup

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