SB2191 — AN ACT to amend and reenact sections 57‑39.2‑02.2 and 57‑40.2‑02.3 of the North Dakota Century Code, relating to the application of sales and use tax to certain sellers located outside this state; and to provide an effective date.

SB2191 — AN ACT to amend and reenact sections 57‑39.2‑02.2 and 57‑40.2‑02.3 of the North Dakota Century Code, relating to the application of sales and use tax to certain sellers located outside this state; and to provide an effective date. · Informed CitizenryThis bill amends North Dakota Century Code sections 57-39.2-02.2 and 57-40.2-02.3 to establish criteria for out-of-state sellers who do not have a physical presence in North Dakota but are required…Open in Informed Citizenry