SB2298 — AN ACT to create and enact a new section to chapter 57‑39.2 and a new section to chapter 57‑40.2 of the North Dakota Century Code, relating to sales and use tax collection obligations of certain out‑of‑state sellers; and to provide an effective date.

SB2298 — AN ACT to create and enact a new section to chapter 57‑39.2 and a new section to chapter 57‑40.2 of the North Dakota Century Code, relating to sales and use tax collection obligations of certain out‑of‑state sellers; and to provide an effective date. · Informed CitizenryThis bill creates new sections in the North Dakota Century Code to require certain out-of-state sellers without a physical presence in North Dakota to collect and remit sales or use taxes. A seller…Open in Informed Citizenry