North Dakota is a destination-based state (sales are taxed where the buyer is located).
File returns online using the North Dakota Sales Tax Taxpayer Access Point.
The state sales tax rate is 5% general rate, 7% on the retail sale of alcoholic beverages, and 3% on the retail sale of certain equipment.
Additional local taxes are charged in some areas of the state, and total rates range from 5% to 8.5%.
Sales of food or food products to be consumed off premises are exempt from the tax, while prepared foods, candy, and soft drinks are not exempt.
Business activities that establish a minimum tax connection to the state include:
Find more information about nexus in North Dakota.
All returns are due the last day of the month following the reporting period. Your filing frequency will be assigned by the Tax Commissioner’s office upon registration.
A timely filing discount of 1.5% of taxes due, not to exceed $110, is available.
To collect sales tax in North Dakota, you must obtain a Sales and Use Tax Permit. The sales tax application is available online.
Penalties and interest for late filing are charged as follows: