North Dakota
Sales Threshold $100,000
Transaction Threshold N/A
Effective Date October 1, 2018
Included Transactions Gross sales of tangible personal property and services
Excluded Transactions Sales for resale
Evaluation Period Current or previous calendar year
Tax Implications Must collect and remit sales tax
Key Compliance Requirements Register with North Dakota Office of State Tax Commissioner; file periodic returns
Exemptions Sales for resale, certain exempt organizations