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

FAQ Articles

What is use tax?

Use Tax is a complementary tax to the sales tax and is applied at the same rate. Use tax applies to the purchase of tangible personal property by an individual or business not taxed at the time of purchase for storage, use or consumption in North Dakota. If North Dakota sales tax has been assessed on the purchase, use tax does not apply. 

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

What is use tax?

Use Tax is a complementary tax to the sales tax and is applied at the same rate. Use tax applies to the purchase of tangible personal property by an individual or business not taxed at the time of purchase for storage, use or consumption in North Dakota. If North Dakota sales tax has been assessed on the purchase, use tax does not apply. 

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