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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