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North Dakota: Legendary. Follow the trail of legends
 

FAQ Articles

Can cigarettes and tobacco products be purchased legally over the internet or on an Indian Reservation?

Sales over the Internet: Individuals may legally purchase cigarettes and tobacco products over the Internet; however, the purchaser has an obligation to report and pay the applicable cigarette or tobacco tax due on all purchases. North Dakota use tax also applies to the purchase price. A remittance form is available from the Office of State Tax Commissioner by calling 701.328.3343.

Sales to Native American Retailers: Cigarettes or tobacco products imported or purchased by a Native American operating a retail tobacco business within an Indian reservation and who is an enrolled member of the tribe residing on that reservation is exempt from tax when the products are delivered to the Native American retailer on the reservation. Retail businesses that purchase untaxed cigarettes or tobacco products from a Native American retailer must register to report and pay the applicable cigarette or tobacco tax by calling 701.328.3343.

In addition, individuals that are not enrolled members of the tribe that purchase cigarette or tobacco products from a Native American retailer must report and pay the applicable cigarette or tobacco tax on purchases for their own use. North Dakota use tax also applies to these purchases. A remittance form is available by calling the Office of State Tax Commissioner at 701.328.3343.

nd.gov - The Official Portal for North Dakota State Government
North Dakota: Legendary. Follow the trail of legends

Ryan Rauschenberger
Tax Commissioner
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FAQ Articles

Can cigarettes and tobacco products be purchased legally over the internet or on an Indian Reservation?

Sales over the Internet: Individuals may legally purchase cigarettes and tobacco products over the Internet; however, the purchaser has an obligation to report and pay the applicable cigarette or tobacco tax due on all purchases. North Dakota use tax also applies to the purchase price. A remittance form is available from the Office of State Tax Commissioner by calling 701.328.3343.

Sales to Native American Retailers: Cigarettes or tobacco products imported or purchased by a Native American operating a retail tobacco business within an Indian reservation and who is an enrolled member of the tribe residing on that reservation is exempt from tax when the products are delivered to the Native American retailer on the reservation. Retail businesses that purchase untaxed cigarettes or tobacco products from a Native American retailer must register to report and pay the applicable cigarette or tobacco tax by calling 701.328.3343.

In addition, individuals that are not enrolled members of the tribe that purchase cigarette or tobacco products from a Native American retailer must report and pay the applicable cigarette or tobacco tax on purchases for their own use. North Dakota use tax also applies to these purchases. A remittance form is available by calling the Office of State Tax Commissioner at 701.328.3343.

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