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

 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

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

  • Myles Vosberg
  • Senator Dwight Cook
  • Representative Jason Dockter