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Quill Corp. v. North Dakota, 504 U.S. 298 (1992), was a United States Supreme Court ruling, since overturned, concerning use tax.The decision effectively prevented states from collecting any sales tax from retail purchases made over the Internet or other e-Commerce route unless the seller had a physical presence in the state.
North Dakota has a 5% state sales tax for general sales, but varies depending on the category (5%, 7%, 3% and 2%). [167] Local taxes increase the total rates to 7.5% in Fargo, Valley City and Pembina; 7.25% in Grafton; 7.5% in Minot; 6.75% in Grand Forks; 6.5% in West Fargo, Dickinson, and Williston; and 6.0% in Bismarck and Mandan.
Quill Corp. v. North Dakota, 504 U.S. 298 (1992), was a Supreme Court case that determined that the Dormant Commerce Clause prohibited states from collecting sales taxes from purchases made by their residents from out-of-state vendors that did not have a physical presence within that state unless legislation from the United States Congress allowed them to do so.
Measure leader Steve Bakken presented his group's estimates for tax revenue, based on data from six other states extrapolated for North Dakota. He cited annual estimates of $19.46 million as an ...
As of December 2010, 24 states had passed legislation conforming with the agreement. Whether the Streamlined Sales Tax can actually be applied to remote sales ultimately depends upon Congressional support, because the 1992 Quill v. North Dakota decision determined that only the U.S. Congress has the authority to enact interstate taxes. [29]
Alaska – no individual tax but has a state corporate income tax. Alaska has no state sales tax, but lets local governments collect their own sales taxes. Alaska has an annual Permanent Fund Dividend, derived from oil revenues, for all citizens living in Alaska after one calendar year, except for some convicted of criminal offenses. [9]
The Office of State Tax Commissioner is a North Dakota state government agency responsible for licensing: alcoholic beverage wholesalers, farm wineries, microbrew pubs, and out-of-state direct shippers, and; all suppliers selling or shipping alcoholic beverages to liquor and beer wholesalers in North Dakota; and for taxing:
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