North Dakota: New Electronic Filing Requirement

Apr 16, 2013 | Gail Cole

North Dakota to institute electronic filing requirement.

Retailers in North Dakota will have to file all sales and use tax returns electronically, effective for reporting periods beginning after December 31, 2013.

A new subsection to section 57-39.2-12 of the North Dakota Century Code reads:

“A retailer required to file monthly returns … shall file the returns by an electronic method approved by the commissioner. A retailer that does not comply with the requirement to file reports electronically is deemed to have failed to file the sales and use tax returns … and is subject to … penalties ….”

In the event there is “good cause,” the commissioner may “waive the filing requirements of this subsection.”

North Dakota sales and use tax returns may already be filed online using the North Dakota Sales Tax WebFile. This is currently a voluntary program, and it is a free one.

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Sales tax rates, rules, and regulations change frequently. Although we hope you'll find this information helpful, this blog is for informational purposes only and does not provide legal or tax advice.

Avalara Author

Gail Cole

Avalara Author Gail Cole

Gail began researching and writing about sales tax in 2012 and has been fascinated with it ever since. She has a penchant for uncovering unusual tax facts, and endeavors to make complex sales tax laws more digestible for both experts and laypeople.