# N.D. Cent. Code § 57-40.2-02.3: 57-40.2-02.3. Certain sellers located outside this state required to collect and remit sales taxes - Criteria

> North Dakota · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_ND_T57_C57-40.2_S57-40.2-02.3

## Section

- **Citation:** N.D. Cent. Code § 57-40.2-02.3
- **Heading:** 57-40.2-02.3. Certain sellers located outside this state required to collect and remit sales taxes - Criteria
- **Jurisdiction:** North Dakota
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** ND Code / Title 57 / Chapter 57-40.2 / Section 57-40.2-02.3

## Text

57-40.2-02.3. 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 57-39.2 and shall remit sales or use tax if 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 in the previous calendar year, or the current

calendar year. A seller that exceeds this sales threshold shall obtain a permit under section

57-39.2-14, and begin collecting the tax on sales delivered during the following calendar year or

beginning sixty days after the threshold is met, whichever is earlier. The seller shall follow all

applicable procedures and requirements of law as if the seller had a physical presence in this

state.

## Nearby sections

- [N.D. Cent. Code § 57-40.2-01 57-40.2-01. Definitions](https://www.frixlaw.com/law-library/statutes/STATE_ND_T57_C57-40.2_S57-40.2-01.md)
- [N.D. Cent. Code § 57-40.2-02 57-40.2-02. Tax imposed](https://www.frixlaw.com/law-library/statutes/STATE_ND_T57_C57-40.2_S57-40.2-02.md)
- [N.D. Cent. Code § 57-40.2-02.1 57-40.2-02.1. Use tax imposed](https://www.frixlaw.com/law-library/statutes/STATE_ND_T57_C57-40.2_S57-40.2-02.1.md)
- [N.D. Cent. Code § 57-40.2-02.3 57-40.2-02.3. Certain sellers located outside this state required to collect and remit sales taxes - Criteria](https://www.frixlaw.com/law-library/statutes/STATE_ND_T57_C57-40.2_S57-40.2-02.3.md)
- [N.D. Cent. Code § 57-40.2-02.4 57-40.2-02.4. Marketplace facilitator tax collection requirement](https://www.frixlaw.com/law-library/statutes/STATE_ND_T57_C57-40.2_S57-40.2-02.4.md)
- [N.D. Cent. Code § 57-40.2-03 57-40.2-03. Separate and additional use tax](https://www.frixlaw.com/law-library/statutes/STATE_ND_T57_C57-40.2_S57-40.2-03.md)
- [N.D. Cent. Code § 57-40.2-03.1 57-40.2-03.1. Separate and additional use tax](https://www.frixlaw.com/law-library/statutes/STATE_ND_T57_C57-40.2_S57-40.2-03.1.md)
- [N.D. Cent. Code § 57-40.2-03.2 57-40.2-03.2. Use tax on tobacco products](https://www.frixlaw.com/law-library/statutes/STATE_ND_T57_C57-40.2_S57-40.2-03.2.md)
- [N.D. Cent. Code § 57-40.2-03.3 57-40.2-03.3. Use tax on contractors (Effective through June 30, 2029)](https://www.frixlaw.com/law-library/statutes/STATE_ND_T57_C57-40.2_S57-40.2-03.3.md)
- [N.D. Cent. Code § 57-40.2-03.4 57-40.2-03.4. Reduced rate for manufacturing machinery and equipment](https://www.frixlaw.com/law-library/statutes/STATE_ND_T57_C57-40.2_S57-40.2-03.4.md)
- [N.D. Cent. Code § 57-40.2-04 57-40.2-04. Exemptions](https://www.frixlaw.com/law-library/statutes/STATE_ND_T57_C57-40.2_S57-40.2-04.md)
- [N.D. Cent. Code § 57-40.2-04.1 57-40.2-04.1. Use tax exemption for food and food ingredients](https://www.frixlaw.com/law-library/statutes/STATE_ND_T57_C57-40.2_S57-40.2-04.1.md)
- [N.D. Cent. Code § 57-40.2-04.2 57-40.2-04.2. Use tax exemption for power plant construction, production, environmental upgrade, and repowering equipment and oil refinery or gas processing plant environmental upgrade equipment](https://www.frixlaw.com/law-library/statutes/STATE_ND_T57_C57-40.2_S57-40.2-04.2.md)
- [N.D. Cent. Code § 57-40.2-05 57-40.2-05. Evidence of use](https://www.frixlaw.com/law-library/statutes/STATE_ND_T57_C57-40.2_S57-40.2-05.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_ND_T57_C57-40.2_S57-40.2-02.3. Check the current official text before relying on it. Not legal advice.