The state of North Dakota became a full member of Streamlined Sales Tax on October 1, 2005.
IMPORTANT NOTE: The information on this site is general information and guidance and is not legal advice. For specific state guidance contact the state.
Remote Seller Compliance Date: 10/1/2018
Remote Seller Thresholds:
Taxable sales of $100,000 in previous or current calendar year.
Effective 7/1/2019 the threshold of 200 or more transactions was removed.
Notes: Marketplace Facilitators
Additional Remote Seller Information: Remote Seller requirement is effective 10/1/18 or 60 days after threshold is met, whichever is later