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

FAQ Articles

Can cigarettes and tobacco products be purchased by individual consumers legally over the internet?

Individuals may legally purchase cigarette 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 on the purchase price. A remittance form is available from the Office of State Tax Commissioner by calling 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 by individual consumers legally over the internet?

Individuals may legally purchase cigarette 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 on the purchase price. A remittance form is available from the Office of State Tax Commissioner by calling 701.328.3343.

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