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FAQ Articles

If I purchase a watercraft in another state, what are my responsibilities?

Proof that sales tax was paid on watercraft purchased at retail in another state must be furnished to the North Dakota Game and Fish Department before the watercraft may be licensed. A copy of the sales invoice must accompany the license application. If tax was paid equal to or greater than the North Dakota rate in the state where the watercraft was purchased, no additional tax is due. If tax was not paid in another state, the One-Time Sales and Use Tax Return should be completed and the state and any applicable local tax remitted to the Tax Commissioner. The local tax rate is based on where the watercraft is stored.

Watercraft purchased from a private party is considered a casual sale and is not subject to state and local taxes. If the watercraft was purchased from a private party, please attach a copy of the receipt for the sale to the watercraft license application submitted to North Dakota Game and Fish. The receipt should include the seller's name, address, description and purchase price of the watercraft and the seller’s signature.

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

If I purchase a watercraft in another state, what are my responsibilities?

Proof that sales tax was paid on watercraft purchased at retail in another state must be furnished to the North Dakota Game and Fish Department before the watercraft may be licensed. A copy of the sales invoice must accompany the license application. If tax was paid equal to or greater than the North Dakota rate in the state where the watercraft was purchased, no additional tax is due. If tax was not paid in another state, the One-Time Sales and Use Tax Return should be completed and the state and any applicable local tax remitted to the Tax Commissioner. The local tax rate is based on where the watercraft is stored.

Watercraft purchased from a private party is considered a casual sale and is not subject to state and local taxes. If the watercraft was purchased from a private party, please attach a copy of the receipt for the sale to the watercraft license application submitted to North Dakota Game and Fish. The receipt should include the seller's name, address, description and purchase price of the watercraft and the seller’s signature.

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