North Dakota SB 2338: AN ACT to create and enact sections 57‑39.2‑02.3 and 57‑40.2‑02.4 of the North Dakota Century Code, relating to collection of sales and use tax by marketplace facilitators; to amend and reenact subsection 22 of section 57‑39.2‑01, and subsections 6 and 7 of section 57‑40.2‑01 of the North Dakota Century Code, relating to the definition of retailer and retail sale; and to provide an effective date.

Status: Filed with Secretary Of State 03/27 (as of 2019-03-28)

State: North Dakota · Session: 66 · Bill: SB 2338

Subjects: RETAILERS - SEE ALSO SALES AND SALES CONTRACTS, SALES AND SALES CONTRACTS - SEE ALSO UNIFORM COMMERCIAL CODE, SALES TAX - SEE ALSO TAXATION, TAX COMMISSIONER, TAXATION

Sponsors: Cook, Dockter

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