Ask Reggi Your Question Now
Can I collect sales tax from customers in different states without violating tax laws in North Dakota? What are the requirements?
To collect sales tax from customers in different states without violating tax laws in North Dakota, you must follow the requirements outlined in NDCC Section 57-39.2-02.2 [2.1]. If you are a seller of tangible personal property or other taxable products for delivery in North Dakota, and you do not have a physical presence in North Dakota, you may be required to collect and remit sales or use tax if your gross sales from the sale of tangible personal property and other taxable items delivered in North Dakota exceed $100,000 in the previous calendar year or the current calendar year. If you exceed this sales threshold, you must 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. You must also follow all applicable procedures and requirements of law as if you had a physical presence in North Dakota [2.1].
If you are a marketplace facilitator, you may also be required to collect and remit sales or use tax if you facilitate sales of tangible personal property or other products or services subject to tax under section 57-39.2-02.1, and you do not have a physical presence in North Dakota, and the sales facilitated meet the threshold amount in section 57-39.2-02.2 [2.3].
It is important to note that tax laws can be complex and subject to change. You should consult with a tax professional or the North Dakota Tax Commissioner’s office for specific guidance on your situation.
Source(s):
- [2.1] Certain sellers located outside this state required to collect and remit sales taxes - Criteria.
- [2.3] Marketplace facilitator tax collection requirement.
Jurisdiction
North Dakota