1. A sales and use tax permit holder having taxable sales and purchases equal to or exceeding three hundred thirty-three thousand dollars for the preceding calendar year shall file sales and use tax returns and pay the tax due monthly. All returns and tax payments are due on or before the last day of the month following the reporting period.

2. Returns required to be filed monthly under section 1 must be filed by an electronic method approved by the tax commissioner.

3. All returns filed under North Dakota Century Code chapters 57-39.2, 57-39.5, 57-39.6, and 57-40.2 will be reviewed by the tax commissioner each calendar year to determine if new sales or use tax permit holders meet the monthly filing requirement and to determine if sales or use tax permit holders who have filed monthly returns may revert to quarterly filing status. Changes in filing status as a result of the calendar year reviews are effective on or after July first of the following year.

History: Effective July 1, 2016.

General Authority: NDCC 57-39.2-19

Law Implemented: NDCC 57-39.2-12, 57-40.2-07