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North Dakota sales tax, explained.

Thresholds, rates, taxability, filing schedules, and the Office of State Tax Commissioner — everything a remote seller needs to know about North Dakota, on one page.

Economic nexus threshold
$100,000
Statewide base rate
5%
Transaction threshold
None
FargoWest FargoBismarckGrand ForksMinot
North Dakota · major filing jurisdictions
Nexus · North Dakota

When you owe sales tax in North Dakota.

Either kind of nexus creates the obligation to register, collect, and remit North Dakota sales and use tax. North Dakota uses a sales-only test — the state repealed its transaction-count threshold, so volume alone determines economic nexus.

Economic nexus
Threshold
$100,000 in sales into North Dakota
Measurement type
Sales only — no transaction count
Measurement period
Previous or current calendar year
Included
Taxable sales count toward the threshold; exempt sales, resale transactions, and marketplace-facilitated sales are excluded
Marketplaces
Marketplace-facilitated sales do not count toward your threshold — North Dakota excludes TRANSACTION.MARKETPLACE from the economic nexus calculation, so sales collected and remitted by a marketplace facilitator on your behalf do not accrue toward the $100,000 limit
Physical nexus
Office or business locationEmployees / remote workersWarehouse or 3PL inventoryAgents or independent repsConstruction sites

Any physical presence in North Dakota — including a remote employee working from the state, inventory stored at a third-party fulfillment center, or a dependent agent soliciting sales — creates nexus from the first sale, with no dollar threshold.

Rates · North Dakota

What you'll collect, city by city.

North Dakota's statewide base rate is 5%. Cities and counties layer local taxes on top, so the rate varies by delivery address — here's how the major cities compare.

JurisdictionCombined rateTangible propertyDigital goodsSaaSServices
North DakotaStatewide base rate5%5%0%0%0%
Fargo7.75%7.75%0%0%0%
Bismarck6%6%0%0%0%
Grand Forks5%5%0%0%0%
Minot5.5%5.5%0%0%0%
West Fargo5.5%5.5%0%0%0%

Digital goods, SaaS, and most services are exempt in North Dakota, so the rate is 0% for those categories in every jurisdiction. Local tax rates verified at tax.nd.gov for the listed ZIP codes. Rates verified as of June 11, 2026.

Need the exact rate for one address or invoice? Our calculator returns the combined state and local rate for any North Dakota delivery address.

Open the sales tax calculator
Taxability · North Dakota

Is your product taxable here?

North Dakota taxes tangible personal property but largely exempts software and digital products — one of the more favorable states for technology businesses.

Product categoryStatusWhat to know
Tangible personal propertyTaxablePhysical goods sold or delivered into North Dakota are taxable at the combined rate for the delivery address.
SaaS & cloud softwareNot taxableRemotely accessed cloud software is exempt in North Dakota for both B2B and B2C customers — no download means no tangible transfer.
Digital goodsNot taxableElectronically delivered digital products are exempt under North Dakota's sales tax rules.
Professional servicesNot taxableConsulting, legal, design, and similar professional services are not subject to sales tax in North Dakota.
General servicesNot taxableMost general services are exempt; however, services that are integral to the sale of tangible personal property may be taxable as part of the product sale.
Bundled transactionsPartialWhen taxable and nontaxable items are sold together for a single price, the entire bundle may be taxable. Separately stating line items can preserve exemptions on the nontaxable portion.
Filings · North Dakota

Filing schedules and due dates.

The Office of State Tax Commissioner assigns your filing frequency at registration based on expected tax liability. All returns are filed through the North Dakota TAP portal, and zero returns are required when no tax is due.

FrequencyReturnDue dateWho it applies to
MonthlySales and Use Tax Return (filed via ND TAP)25th day of the following monthSellers with higher monthly tax liability, as assigned by the Tax Commissioner
QuarterlyMost commonSales and Use Tax Return (filed via ND TAP)25th day of the month following the end of the quarterThe default assignment for most remote sellers with moderate sales volume
AnnualSales and Use Tax Return (filed via ND TAP)January 25 for the prior calendar yearSmall sellers with low annual tax liability, as assigned

Crossed the threshold, or about to?

A Commenda expert will review your North Dakota exposure, register you with the Office of State Tax Commissioner, and take over the filing calendar — usually within a week.

The state authority

North Dakota Office of State Tax Commissioner.

The North Dakota Office of State Tax Commissioner administers all sales and use tax through a single online portal — the North Dakota Taxpayer Access Point (TAP). Registration, filing, payment, and account management are all handled in one place.

tax.nd.gov/business

Registration requires a Tax Portal username and password; your State Tax ID (format XXXXXX-00) is assigned after registration.

What you can do there
  • Register for a sales tax permit

    Apply through the ND TAP portal. No fee to register. Out-of-state sellers register the same way as in-state businesses.

  • File returns and pay

    All returns, amendments, and payments are submitted through TAP — ACH debit, ACH credit, or credit card.

  • Look up the rate for any address

    The Tax Commissioner's site provides a rate lookup tool to find the exact combined state and local rate for a North Dakota address.

  • Verify an exemption certificate

    Confirm that a buyer's exemption certificate is current before accepting it and releasing tax on the sale.

Exposure & exemptions · North Dakota

If you're behind, or your buyers are exempt.

Back-period exposure & voluntary disclosure

North Dakota participates in the Streamlined Sales Tax (SST) program and offers voluntary disclosure for out-of-state sellers who come forward before the state contacts them.

Lookback
Generally limited under a voluntary disclosure agreement — typically 3 years; unlimited if the state discovers the liability first
Penalties
Waived under an approved voluntary disclosure agreement
Interest
Still owed on back tax — interest relief is not routinely granted
SST amnesty
Sellers registering through the SST Governing Board may receive broader amnesty on prior periods

Exemption certificates accepted

Obtain a valid certificate before the sale and retain it in your records — the seller bears the burden of proof for any exempt transaction.

Resale
North Dakota Form ST, or the SST Exemption Certificate for resale purchases
Multi-state (SST)
Streamlined Sales Tax Agreement Certificate of Exemption — North Dakota is a full SST member state
Agricultural
Farm machinery, irrigation equipment, and certain agricultural inputs qualify for exemption with proper documentation
Government / nonprofit
Sales to qualifying governmental entities and certain nonprofits may be exempt; obtain an exemption certificate documenting the qualifying status

FAQ · North Dakota

North Dakota questions, answered.

The questions remote sellers ask us most about North Dakota.
Read our FAQ library

North Dakota requires registration once you exceed $100,000 in sales into the state in the current or previous calendar year. There is no transaction-count test — North Dakota repealed it, so only dollar volume matters.

No. North Dakota excludes marketplace-facilitated transactions from the economic nexus calculation. If Amazon, Etsy, or another registered marketplace facilitator collects and remits tax on your behalf, those sales do not count toward your $100,000 threshold.

No. Remotely accessed cloud software — including SaaS sold to both businesses and consumers — is exempt from North Dakota sales tax. There is no downloaded component, so no tangible transfer occurs.

No. Electronically delivered digital products are exempt under North Dakota sales tax rules. The state does not impose sales tax on digital downloads, streaming services, or similar electronic content.

The Office of State Tax Commissioner assigns monthly, quarterly, or annual filing frequency based on your expected tax liability when you register. Quarterly is the most common assignment for remote sellers with moderate volume. You can request a change if your liability level shifts significantly.

Yes. A single remote employee working from North Dakota constitutes physical nexus, regardless of sales volume. Registration is required from the first sale once any physical presence is established.

Yes. North Dakota is a full member of the Streamlined Sales Tax Governing Board. Sellers can register in North Dakota through the SST central registration system, and the SST Exemption Certificate is accepted for exempt purchases.

Yes. Commenda monitors your North Dakota exposure, registers you with the Office of State Tax Commissioner, calculates the correct rate on every transaction, and files each return on the assigned schedule. Book a call to see it on your own data.

United States

Sales tax, state by state.

* No state-level sales tax. Alaska's local jurisdictions still enforce economic nexus through the ARSSTC.