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5% to 8.5%
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.
In the state of North Dakota, sales tax on shipping depends on invoice type. In most instances, shipping charges are taxable.
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
$100,000
N/A
Either Current or Previous Calendar Year
Economics Nexus Effective Date
October 1, 2018
Taxable sales are included.
Marketplace sales made by individual sellers are excluded from the threshold.
Exempt sales and exempt services are not included in the threshold
Yes, Marketplace Facilitators are required to collect and remit sales tax on behalf of sellers on their platform.
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.
Monthly, Quarterly, Semi Annually or Annually
This period is determined by the state typically by assessing your volume of sales in the state.
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.
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