The North Dakota Department of Revenue states that companies with “a less obvious presence in this state may also have nexus.” It continues that “a retailer maintaining a place of business in this state also includes every person who engages in regular or systematic solicitation of sales of tangible personal property in North Dakota by the distribution of catalogs, periodicals, advertising fliers, or other advertising, by means of print, radio or television media, or by mail, telegraphy, telephone, computer database, cable, optic, microwave, or other communication system for the purpose of effecting retail sales of tangible personal property.’”
See N.D.C.C. § 57-40.2-01(7) and Sales Tax Guidelines for Out-of-State Retailers.
