North Dakota Exempts Internet Access Services from Sales and Use Tax

Lee Pender
May 12, 2017

Effective July 1, 2017, North Dakota will begin to provide an exemption from sales tax for sales of “internet access services.” Since 1998, the Internet Tax Freedom Act has prohibited federal, state and local governments from levying a tax on internet access however, seven states which previously had imposed taxes on internet access, including North Dakota, were grandfathered in under a provision of the act and have until June 30, 2020 to exempt internet access services from sales tax.

The post North Dakota Exempts Internet Access Services from Sales and Use Tax appeared first on Sovos.

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Lee Pender

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