Do I have to charge sales tax for online sales in North Dakota?
Quick answer
Only after you cross economic nexus. Once you exceed $100,000 in sales into North Dakota over 12 months, you must register with the North Dakota Office of State Tax Commissioner and charge the buyer's destination rate.
North Dakota uses a $100,000 taxable sales threshold with no transaction count.
Rule summary
How North Dakota treats each category.
| Economic nexus — sales threshold | $100,000 |
|---|---|
| Transaction-count threshold | None — sales volume only |
| Marketplace facilitator collection | Required — Amazon, Etsy and eBay collect on your behalf for their sales |
| Rate to charge | The buyer's destination rate (7.5% in covered North Dakota metros) |
| Registration authority | North Dakota Office of State Tax Commissioner |
This page summarizes the general rule. Every state writes exceptions for specific products, and local jurisdictions can differ from the state treatment. Confirm your situation with the North Dakota Office of State Tax Commissioner or a tax professional before relying on it for filing.
Combined rates in North Dakota
What a taxable purchase actually costs in North Dakota.
Frequently asked
Answers pulled from the same rule set.
- Do I have to charge sales tax for online sales in North Dakota?
- Only after you cross economic nexus. Once you exceed $100,000 in sales into North Dakota over 12 months, you must register with the North Dakota Office of State Tax Commissioner and charge the buyer's destination rate.
- Do marketplace sales count toward the North Dakota threshold?
- Marketplaces collect and remit for their own sales, but most states still count those sales when measuring your $100,000 threshold. Check the North Dakota Office of State Tax Commissioner guidance before excluding them.
- Which rate does an online seller charge in North Dakota?
- North Dakota sources remote sales to the delivery address, so you charge the buyer's combined state, county, city and district rate, not your own location's rate.
More North Dakota guides
Other North Dakota rules that change the total.