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South Dakota v. Wayfair Update: North Dakota

The South Dakota v. Wayfair decision struck down the requirement that a vendor must have “physical presence” in a state to be subject to state sales and use tax registration and collection requirements. The North Dakota Office of State Tax Commissioner released a statement explaining that remote sellers are required to begin collecting tax on October 1, 2018 or 60 days after meeting the Small Seller Exception threshold. The statute requires collection of tax if a seller’s annual North Dakota sales exceed:

  • $100,000 in taxable sales shipped to North Dakota; or
  • 200 taxable transactions sales shipped to North Dakota in the current or previous calendar year.

New Sales Tax Landscape for Online Sellers

The recent U.S. Supreme Court ruling in South Dakota v. Wayfair overturning the long-held Quill decision will dramatically change the landscape for online sellers when it comes to sales tax.

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