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Remote sellers are required to be registered and begin collecting North Dakota sales and use tax beginning Oct. 1, according to Tax Commissioner Ryan Rauschenberger.

Last month, the U.S. Supreme Court announced its ruling on the remote seller sales tax case South Dakota v. Wayfair. Remote sellers can be required to collect sales taxes in states where they do not have physical presence.

“The 2017 North Dakota Legislature passed a law that expanded North Dakota sales tax collection requirements to include remote sellers,” Rauschenberger said. “Remote sellers will be required to begin collecting North Dakota sales tax on Oct. 1, 2018, allowing them time to register and update their systems and software. They may voluntarily begin collecting any time before the Oct.  1 date.”

North Dakota’s law also has a small seller exception to relieve collection burdens on small businesses. 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.

“It is our mission to treat all of our taxpayers fairly, regardless of where they are located,” Rauschenberger said. “We understand the impact that the Supreme Court’s decision will likely have on businesses and we are working to ensure a smooth transition for taxpayers who have this new collection responsibility.”

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