Under North Dakota law, people who hold "special events" where there are ten or more vendors are required to provide the Tax Commissioner’s Office with a list of all vendors at the event.
North Dakota believes this is a way to ensure that those people who need to pay sales tax do so.
We don't know. That is between merchant X and the North Dakota Tax Commissioner's Office. Our job is to collect the information.
It is our legal obligation to do so. North Dakota could and probably will fine the SCA, as well as penalize the SCA in other ways.
If merchants will be allowed at the event, require them to pre-register so you can find out how many will be present. If there are 10 or more merchants at the event, the autocrat or a deputy must collect their information and report it to the group Exchequer. The group Exchequer must send the information to the North Dakota Tax Commissioner's Office and to the Kingdom Exchequer.
The autocrat needs the name, business name, address, and North Dakota sales tax permit number of the business. The autocrat should also collect the phone number and email address of the seller.
The form can be downloaded from the North Dakota Tax Commissioner web site. It is available either as a PDF form or a spreadsheet.
You can send the spreadsheet by email to salestax@nd.gov or mail the completed forms to:
The information must be sent to the North Dakota Tax Commissioner’s Office within 20 days of the event.
Then they cannot sell.