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The North Dakota Tax Commissioner updated its website to explain North Dakota’s Wayfair small seller exception to collecting and remitting state and local sales tax on sales made into the state. Consistent with North Dakota statutes, the website states that, for remote sellers with no physical presence in the state, the exception for small sellers “requires sales tax collection by remote sellers ONLY IF their taxable sales into the state exceed $100,000 in the current or previous calendar year.” See also N.D. Cent. Code §§ 57-39.2-02.2, 57-40.2-02.3. Once taxable sales exceed $100,000, a remote seller must obtain a permit and begin collecting tax on sales delivered during the following calendar year or beginning 60 days after the threshold is met, whichever is earlier.
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