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

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.


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