SB 2338

AN ACT to create and enact sections 57‑39.2‑02.3 and 57‑40.2‑02.4 of the North Dakota Century Code, relating to collection of sales and use tax by marketplace facilitators; to amend and reenact subsection 22 of section 57‑39.2‑01, and subsections 6 and 7 of section 57‑40.2‑01 of the North Dakota Century Code, relating to the definition of retailer and retail sale; and to provide an effective date.