North Dakota Sales Tax Rules and Regulations - Taxify

North Dakota State Sales Tax

Quick Guide

Contact Information

Website: www.nd.gov
Phone: (701) 328-2770

Sales Tax Rate

Base Rate: 5.000%
With Local Rate: 5.000%-8.000%

North Dakota Sales Tax Facts

Is North Dakota a destination or origin based state? Destination
Is North Dakota a SST Certified State? Yes
Are zero file returns required in North Dakota? Yes
Is shipping taxable in North Dakota? Yes, if the item is taxable, so is shipping.

North Dakota Nexus Information

Triggers for Nexus

Delivery vehicles
Employee
Independent contractors or representatives
Office
Property
Warehousing

Does Amazon Have Warehousing in North Dakota?

No

North Dakota Filing Dates

Monthly

January collections – February 28
February collections – March 31
March collections – April 30
April collections – May 31
May collections – June 30
June collections – July 31
July collections – August 30
August collections – September 31
September collections – October 31
October collections – November 30
November collections – December 31
December collections – January 31

Quarterly

Q1 – April 30
Q2 – July 31
Q3 – October 31
Q4 – January 31

Annual

January 31

Other North Dakota Sales Tax Information

Filing Requirements: Returns can be completed online or through the use of paper returns. You are able to download Form ST to report state taxes due and Schedule ST to report local taxes due.

What Will You Need: Since Taxpayer Access Point (TAP) is a completely different system from WebFile (previously used by North Dakota), all users will need to sign up for access (or pre-register) to receive an authorization code. You will need your authorization code for the first time you login.

When you log in to TAP, you will see a list of accounts on the main taxpayer page. Select the account you want to file a return for by clicking on the blue Account ID link. This will open the account information and a list of available filing periods will be displayed. Locate the period you want to file a return for and click on the blue “File Now” link.

Follow the steps to complete the return. Once you have submitted a return, a summary page will be displayed. If you have a balance due for the return, you will be prompted to make a payment.

Register For a Sales Tax License: Registration of your business in North Dakota can be completed online or via paper application on Form SFN-59507.

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