Contingent bill to require Internet retailers to remit state sales tax on its way to the Governor

Apr 6, 2017

Sen. Dwight Cook (R-Mandan).
Credit ND Legislature

A bill that could lead to North Dakota collecting sales tax from Internet retailers is on its way to Gov. Burgum.

The bill would require an Internet site that has $100,000 or more in sales to North Dakotans – or has 200 or more North Dakota clients, to remit sales tax collections to the state. But it will only happen if and when the US Supreme Court overturns its ruling -- in the "Quill v. North Dakota" case -- that does not allow states to collect those taxes.

"Lost sales tax revenue nationwide is $26 billion, and a lot of that comes from North Dakota," the bill's sponsor, Sen. Dwight Cook (R-Mandan) told his Senate colleagues. "The main reason to pass this isn't the lost revenues -- it's plain fairness."

The Senate agreed with House amendments and passed it unanimously.