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North Dakota
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At A Glance
State Help Line
701-328-1246
State Sales Tax Rate
5%
Local Sales Tax Rate
Varies by city and county
Local Filing
No
Economic Nexus Amount
More than $100,000 in taxable North Dakota sales
State Website
Taxability overview
Catagory General Taxability
Clothing / Jewelry
Taxable
Services
Prepared Food
Generally not taxable
Taxable
North Dakota businesses making taxable sales generally need a sales tax permit. Remote sellers with no physical presence must register when taxable North Dakota sales exceed $100,000 in the current or previous calendar year.
Registration Information
Apply for a North Dakota Sales and Use Tax Permit through ND TAP
No fee for the sales tax permit
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