North Dakota Century Code Title 57. Taxation § 57-39.2-02.2. Certain sellers located outside this state required to collect and remit sales taxes--Criteria
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Notwithstanding any other provision of law, any seller of tangible personal property or other taxable product for delivery in this state, which does not have a physical presence in this state, is subject to this chapter and chapter 57-40.2 and shall remit sales or use tax. The seller shall follow all applicable procedures and requirements of law as if the seller has a physical presence in this state, if the seller meets either of the following criteria in the previous calendar year or the current calendar year:
1. The seller's gross sales from the sale of tangible personal property and other taxable items delivered in this state exceed one hundred thousand dollars; or
2. The seller sold tangible personal property and other taxable items for delivery in this state in two hundred or more separate transactions.
Read this complete North Dakota Century Code Title 57. Taxation § 57-39.2-02.2. Certain sellers located outside this state required to collect and remit sales taxes--Criteria on Westlaw
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