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The following is a list of tax commissioners of North Dakota since the office was created in 1919. [1] The office was an appointed position from 1919 to 1940, and an elected position on the no-party ballot from 1940 to 1987, and an elected position on a party ballot since 1987.
The current commissioner is Brian Kroshus, who was appointed by Governor Doug Burgum in 2022 after the resignation of Ryan Rauschenberger.. The office has been used as a pathway to larger roles in North Dakota government; recent tax commissioners have run for governor, attorney general, and the U.S. House.
Lawmakers looked to state Tax Commissioner Brian Kroshus, who said the sales tax revenue “does become speculative," but offered an estimate of $7.281 million every two years based on a 5% sales ...
Brian Kroshus (born 1963/1964) [1] is an American businessman and politician serving as the Tax Commissioner of North Dakota. He is a former member of the North Dakota Public Service Commission . Kroshus was appointed to both positions by Governor Doug Burgum .
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.
South Dakota has a 4.2% state sales tax, plus any additional local taxes. An additional 1.5% sales tax is added during the summer on sales in tourism-related businesses, dedicated to the state's office of tourism. City governments are allowed a maximum of 2% sales tax for use by the local government, especially in Sioux Falls in Minnehaha ...
Ryan Rauschenberger is the former Tax Commissioner of North Dakota, the 24th person to serve in that role.Governor Jack Dalrymple appointed Rauschenberger, the son of Dalrymple's Chief of Staff Ron Rauschenberger, to the role in 2013 after the resignation of Cory Fong.
Richard S. "Rick" Clayburgh (born April 8, 1960) is a North Dakota Republican politician and current director of the North Dakota Bankers Association. [citation needed] Clayburgh was elected as the state's Tax Commissioner in 1996, and re-elected in 2000 and 2004.