The state of North Dakota became a full member of Streamlined Sales Tax on October 1, 2005.
Annual Recertification Letter
Certificate of Compliance
Taxability Matrix Library of Definitions
Taxability Matrix Tax Administration Practices
IMPORTANT NOTE: The information on this site is general information and guidance and is not legal advice. For specific state guidance contact the state.
North Dakota State Tax Commission
State Registration for Sales and Use Tax
State Sales and Use Tax Rate: 5%
Local Jurisdiction Sales and Use Taxes: Yes
Sales and Use Tax Rates Look Up
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