North Dakota

Aug 7, 2018, 19:19 PM

Title : North Dakota

State Abbreviation : ND

Revenue Department Website : https://www.nd.gov/tax/

Revenue Department Website Link Text : North Dakota State Tax Commission

Sales Tax Division Website : https://www.nd.gov/tax/user/businesses/formspublications/sales-use-tax

Sales and Use Tax Registration Website : https://www.nd.gov/tax/tap/application

Sales and Use Tax Rate Lookup : https://apps.nd.gov/tax/tap/?link=RateLookup

Tax Rate Lookup : https://www.nd.gov/tax/salesanduse/localtaxes

Taxable Products Website :

Exempt Products Website :

Guidance for Remote Sellers Website : https://www.nd.gov/tax/remoteseller/

State Online Filing Website : https://apps.nd.gov/tax/tap/_/

Secretary of State Website : https://firststop.sos.nd.gov/

Has Local Jurisdiction Taxes : Yes

Marketplace Facilitator Provisions : Yes

Are Marketplace Sales included in Seller’s Threshold Calculation : Yes

Remote Seller Implementation Date : Oct 1, 2018, 05:00 AM

State Tax Rate : 5.0000

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

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

(701) 328-1278
Email ND

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

Marketplace Facilitators

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

Membership Type :

Full Member

Governing Board Delegates