In a sales tax newsletter, the North Dakota Office of the State Tax Commissioner discussed internet sales. They stated that internet sellers located in North Dakota are required to collect state and applicable local sales taxes on internet sales made to customers in North Dakota. The taxable base includes all delivery charges. Additionally, receipts from sales made and products shipped to customers outside of North Dakota were not subject to tax. These transactions are viewed as “sales in interstate commerce” and are not subject to North Dakota sales tax. (North Dakota Sales Tax Newsletter, March 31, 2005)