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

FAQ Articles

I am a contractor bidding jobs outside of North Dakota. What are my obligations for sales or use tax?

Materials received in North Dakota but removed from North Dakota for installation into real property in other states are subject to North Dakota Sales or Use tax. There is an exception, however, for construction materials purchased in North Dakota by a contractor and installed by contract into real property in a state that does not impose a sales or use tax, such as Montana. The contractor is not responsible for payment of North Dakota sales or use tax on materials purchased in North Dakota for installation into real property in Montana or in any other state where the project is regarded as a non taxable installation contract.

For more information regarding contractors and sales and use tax, please review the following guidelines on Contractors, Requirements for Sales and Use Tax and Local Option Taxes by Location.

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

I am a contractor bidding jobs outside of North Dakota. What are my obligations for sales or use tax?

Materials received in North Dakota but removed from North Dakota for installation into real property in other states are subject to North Dakota Sales or Use tax. There is an exception, however, for construction materials purchased in North Dakota by a contractor and installed by contract into real property in a state that does not impose a sales or use tax, such as Montana. The contractor is not responsible for payment of North Dakota sales or use tax on materials purchased in North Dakota for installation into real property in Montana or in any other state where the project is regarded as a non taxable installation contract.

For more information regarding contractors and sales and use tax, please review the following guidelines on Contractors, Requirements for Sales and Use Tax and Local Option Taxes by Location.

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