North Dakota ND Coin

The state of North Dakota became a full member of Streamlined Sales Tax on October 1, 2005.

Membership Petition                                             
Annual Recertification Letter                             
Certificate of Compliance
Taxability Matrix Library of Definitions
Taxability Matrix Tax Administration Practices      

 The information on this site is general information and guidance and is not legal advice. For specific state guidance contact the state.  

Tax Rates

State Sales and Use Tax Rate: 5%

Local Jurisdiction Sales and Use Taxes: Yes

Sales and Use Tax Rates Look Up

Sales Tax Rate Information

Remote Seller Information

Remote Seller Guidance

Remote Seller Compliance Date: 10/1/2018

Remote Seller Thresholds:
Taxable sales of $100,000 in previous or current calendar year.
Effective 7/1/2019 the threshold of 200 or more transactions was removed.

Notes: Marketplace Facilitators

Additional Remote Seller Information: Remote Seller requirement is effective 10/1/18 or 60 days after threshold is met, whichever is later

Governing Board Delegates

  • Shannon Fleischer
  • Representative Jason Dockter
  • Senator Brad Bekkedahl