Is shipping taxable in North Dakota?
Quick answer
Yes. Delivery charges are part of the taxable sales price in North Dakota, so you charge tax on shipping whenever the item being shipped is taxable.
Freight and delivery on taxable items are taxable.
Rule summary
How North Dakota treats each category.
| Separately stated shipping | Taxable |
|---|---|
| Shipping bundled into item price | Taxable — it becomes part of the sales price |
| Handling charges | Taxable in most states, even where freight is exempt |
| Shipping on an exempt item | Not taxable — delivery follows the taxability of the goods |
Source: North Dakota Office of State Tax Commissioner · rates as published for 2026
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.
- Is shipping taxable in North Dakota?
- Yes. Delivery charges are part of the taxable sales price in North Dakota, so you charge tax on shipping whenever the item being shipped is taxable.
- Should I charge tax on shipping for a mixed order in North Dakota?
- On an order containing both taxable and exempt goods, tax the delivery charge in proportion to the taxable share of the order, by price or by weight. Document whichever method you use consistently.
More North Dakota guides
Other North Dakota rules that change the total.