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FAQ Articles

What is the sales and use tax responsibility for an out-of-state company or remote seller doing business in North Dakota?

An out-of-state company with physical presence in North Dakota doing retail business in the state must obtain a North Dakota Sales, Use, and Gross Receipts Tax Permit and must file returns according to the filing status assigned at the time the permit is issued.

Corporations, limited liability companies, limited partnerships and limited liability partnerships organized under the laws of a state other than North Dakota are considered foreign companies. All foreign companies having a physical presence in North Dakota must obtain a Certificate of Authority from the North Dakota Secretary of State.

Remote sellers with no physical presence in North Dakota are required to collect state and local sales tax on taxable sales made into North Dakota unless they qualify for the small seller exception. The small seller exception requires state and local sales tax collection by remote sellers, ONLY IF their sales into the state meet one of the following criteria in the current or previous calendar year:

  • Taxable sales shipped to North Dakota meet or exceed $100,000 OR
  • Taxable sales shipped to North Dakota meet or exceed 200 separate transactions

Contractors please see the following questions:

  • I am a contractor bidding jobs in North Dakota . What are my obligation for sales or use tax?
    • See FAQ below
  • I am a contractor bidding jobs outside of North Dakota . What are my obligations for sales or use tax?
    • See FAQ below

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 the sales and use tax responsibility for an out-of-state company or remote seller doing business in North Dakota?

An out-of-state company with physical presence in North Dakota doing retail business in the state must obtain a North Dakota Sales, Use, and Gross Receipts Tax Permit and must file returns according to the filing status assigned at the time the permit is issued.

Corporations, limited liability companies, limited partnerships and limited liability partnerships organized under the laws of a state other than North Dakota are considered foreign companies. All foreign companies having a physical presence in North Dakota must obtain a Certificate of Authority from the North Dakota Secretary of State.

Remote sellers with no physical presence in North Dakota are required to collect state and local sales tax on taxable sales made into North Dakota unless they qualify for the small seller exception. The small seller exception requires state and local sales tax collection by remote sellers, ONLY IF their sales into the state meet one of the following criteria in the current or previous calendar year:

  • Taxable sales shipped to North Dakota meet or exceed $100,000 OR
  • Taxable sales shipped to North Dakota meet or exceed 200 separate transactions

Contractors please see the following questions:

  • I am a contractor bidding jobs in North Dakota . What are my obligation for sales or use tax?
    • See FAQ below
  • I am a contractor bidding jobs outside of North Dakota . What are my obligations for sales or use tax?
    • See FAQ below

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