North Dakota Sales Tax Guide for eCommerce Businesses
North Dakota Sales Tax Guide for eCommerce Businesses
Sales Tax eBook
Contact Us
North Dakota's Sales Tax Authority
State Phone Information
701-328-1246
Member of the Streamlined Sales Tax Governing Board?
Tax percent range for remote sellers in North Dakota
5% to 8.5%
The information on this page is for reference only and should not be used as legal or tax advice. If you are concerned about your sales tax obligations it is advised to hire a professional.
This Page was last updated: December 2021
Do you need to collect sales tax in North Dakota?
If you have nexus in North Dakota you will need to first register, then collect and remit sales tax. There are two main ways that sellers can have nexus: physical or economic.
Physical nexus - A seller physical/ tangible presence in the state.
Economic nexus - A remote seller (no physical presence) passes the threshold tor total revenue or number of transactions.
Does North Dakota charge sales tax on shipping?
In the state of North Dakota, sales tax on shipping depends on invoice type. In most instances, shipping charges are taxable.
Do you have physical nexus in North Dakota?
A seller has physical nexus in North Dakota if they have any of the following:
A temporary or permanent office or place of business
An employee or agent
Leasing or renting tangible personal property
Do you have economic nexus in North Dakota?
North Dakota's Economic Nexus Sales Threshold
$100,000
Economic Transactions Threshold
N/A
Economic Nexus Evaluation Period
Either Current or Previous Calendar Year
Economics Nexus Effective Date
October 1, 2018
What types of sales are included in North Dakota's Economic Nexus Sales Threshold?
Taxable sales are included.
Marketplace sales made by individual sellers are excluded from the threshold.
How does North Dakota treat exempt transactions when calculating economic nexus?
Exempt sales and exempt services are not included in the threshold
Does North Dakota have a Marketplace Facilitator Law?
Yes, Marketplace Facilitators are required to collect and remit sales tax on behalf of sellers on their platform.
Filling Sales Tax
When are Returns Due?
North Dakota sales tax returns are always due the last day of the month following the reporting period. If the filing due date falls on a weekend or holiday, sales tax is generally due the next business day.
How often are Sales Tax Returns filed?
Monthly, Quarterly, Semi Annually or Annually
This period is determined by the state typically by assessing your volume of sales in the state.
Options for filing sales tax returns:
Online - Use the North Dakota Taxpayer Access Point (TAP) to file online.
Mail - Use the North Dakota Sales, Use and Gross Receipts Tax form to file by mail.
eSenshi-File – Let us fight your tax battle, we always win! Check out our sales tax services here.
Let us fight your sales tax battles
Get a complete solution to sales tax from audits to filings, get complete tax compliance security with eSenshi