Section 81-04.1-01-08.1 - Monthly sales tax returns1. A sales and use tax permitholder 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 permitholders meet the monthly filing requirement and to determine if sales or use tax permitholders 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.N.D. Admin Code 81-04.1-01-08.1
Adopted by Administrative Rules Supplement 2016-361, July 2016, effective 7/1/2016.General Authority: NDCC 57-39.2-19
Law Implemented: NDCC 57-39.2-12, 57-40.2-07