North Dakota Attorney General Wayne Stenehjem issued the following statement in response to today’s Supreme Court Decision:
North Dakota, along with 40 other states, joined with South Dakota in the legal fight for tax fairness. In the 1992 Quill v. ND decision, the US Supreme Court required that a retailer have a “physical presence” within a state before a seller can be obligated to collect and remit that state’s sales taxes on purchases delivered into the state. With today’s US Supreme Court decision overruling Quill, this will no longer be the case.
This is a victory for North Dakota’s brick and mortar retailers who have had to compete with online retailers that don’t collect sales or use taxes from their customers. North Dakota passed a law in 2017 requiring the collection of sales tax from online retailers. The law had a contingent effective date, and takes effect “on the date the United States Supreme Court issues an opinion overturning Quill v. North Dakota … or otherwise confirming a state may constitutionally impose its sales or use tax upon an out-of-state seller in circumstances similar to those specified [in the law].”
I will be meeting with Tax Commissioner Rauschenberger about the effect of the SCOTUS opinion as it relates to collection of sales and use taxes from online retailers going forward.
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Read the US Supreme Court's Decision