North Dakota ~ Sales and Use Tax: Certain Out-of-State Sellers Subject to Tax If Quill Overturned

CCH Tax Day Report Legislation enacted in North Dakota provides that out-of-state sellers with no physical presence in North Dakota will be subject to sales and use tax, effective on the date the U.S. Supreme Court issues an opinion overturning Quill v. North Dakota, 504 U.S. 298 (1992), or otherwise confirming that a state may […]

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