On April 10, 2017, North Dakota Gov. Doug Burgum signed legislation that would require certain remote sellers that do not have a physical presence in North Dakota to collect sales or use tax on sales made in the state. The collection and remittance duties would be triggered if certain gross revenue or transaction thresholds are met. This legislation is similar to the legislation enacted by South Dakota last year and Wyoming earlier this year. However, unlike the laws in these states, the North Dakota legislation is contingent on the U.S. Supreme Court overturning Quill v. North Dakota.
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