North Dakota now joins several other states in enacting marketplace legislation. Effective October 1, 2019, marketplace facilitators who have either facilitated more than $100,000 in sales or 200 or more separate transactions into North Dakota in the current or prior calendar year will be required to collect North Dakota sales and use tax. Marketplace facilitators who collect on behalf of their sellers will furnish their sellers with an exemption certificate. Marketplace sellers who accept the exemption certificate in good faith may exclude sales made through the marketplace where the facilitator has collected on their behalf from their gross receipts return.
Once marketplace facilitators reach one of the thresholds described above, they must begin collecting and remitting sales and use tax 60 days after reaching the threshold or beginning the following calendar year, whichever is earlier. The text of the relevant bill can be found here.