---
type: "Bill"
title: "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."
description: "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."
jurisdiction: "us/states/nd"
legislature: "North Dakota Legislative Assembly"
session: "66"
identifier: "SB 2338"
citation: "North Dakota SB 2338 (66)"
classification: ["bill"]
subjects: ["RETAILERS - SEE ALSO SALES AND SALES CONTRACTS", "SALES AND SALES CONTRACTS - SEE ALSO UNIFORM COMMERCIAL CODE", "SALES TAX - SEE ALSO TAXATION", "TAX COMMISSIONER", "TAXATION"]
status: "enacted"
primary_sponsors: ["Cook", "Dockter"]
version_count: 2
action_count: 15
vote_count: 0
first_action: "2019-01-21"
last_action: "2019-03-28"
source: "openstates"
source_identifier: "ocd-bill/c360d518-e78d-43a2-b8b4-3d5cc3aefa50"
source_url: "http://www.legis.nd.gov/assembly/66-2019/bill-actions/ba2338.html"
source_hash: "90e10ac734fefef7f0e8ac97923473198009e2fa29eeec7d63f0e78eb0e0c156"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-nd"]
---

# North Dakota SB 2338 (66) — 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.

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **INTRODUCED** (filed) — [source](http://www.legis.nd.gov/assembly/66-2019/documents/19-8165-01000.pdf)
2. **Enrollment** (committee substitute) — [source](http://www.legis.nd.gov/assembly/66-2019/documents/19-8165-02000.pdf)

## Sponsors

- Cook — primary (person)
- Dockter — primary (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2019-01-21** Introduced, first reading, referred Finance and Taxation Committee `introduction`
- **2019-01-30** Committee Hearing 10:00
- **2019-01-30** Reported back, do pass, place on calendar 6 0 0 `committee-passage, committee-passage-favorable`
- **2019-02-01** Second reading, passed, yeas 44 nays 2 `reading-2, passage`
- **2019-02-04** Received from Senate
- **2019-02-18** Introduced, first reading, referred Finance and Taxation Committee `introduction`
- **2019-03-11** Committee Hearing 09:00
- **2019-03-14** Reported back, do pass, place on calendar 11 2 1 `committee-passage, committee-passage-favorable`
- **2019-03-18** Second reading, passed, yeas 74 nays 18 `reading-2, passage`
- **2019-03-19** Returned to Senate
- **2019-03-20** Signed by Speaker
- **2019-03-21** Signed by President
- **2019-03-21** Sent to Governor `executive-receipt`
- **2019-03-27** Signed by Governor 03/26 `executive-signature`
- **2019-03-28** Filed with Secretary Of State 03/27 `introduction`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/c360d518-e78d-43a2-b8b4-3d5cc3aefa50`. Confidence: reported (aggregated from official North Dakota legislature records).