North Dakota ND Coin

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

Membership Petition                                             Certificate of Compliance
Annual Recertification Letter                               Taxability Matrix


IMPORTANT NOTE:
 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 or more or 200 or more separate transactions in previous or current calendar year

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

  • Senator Brad Bekkedahl
  • Senator Dwight Cook
  • Representative Jason Dockter
  • Representative Patrick Hatlestad