The North Dakota Attorney General announced on April 27 that the Office of the State Tax Commissioner did not violate open records law by refusing to disclose whether specific businesses held sales and use tax permits.
This decision addresses concerns about government transparency and confidentiality regarding business tax information. The request was made to determine if withholding this information breached North Dakota Century Code section 44-04-18, which governs access to public records.
According to the opinion, the requested details about whether certain businesses had obtained sales and use tax permits are confidential under North Dakota Century Code section 57-39.2-23(1)(a). As a result, the State Tax Commissioner was within legal bounds in denying access to these records.
The opinion provides clarification for both government offices and members of the public regarding what information can be disclosed about business tax status in North Dakota. It highlights how statutory confidentiality provisions limit access even when open records laws generally promote transparency.
Looking ahead, this interpretation may serve as guidance for future requests involving confidential taxpayer information. The ruling underscores ongoing tensions between privacy protections and calls for greater openness in government operations.
