North Dakota Sales Tax Guide

A step-by-step guide to understanding North Dakota sales tax rules.

Overview

In North Dakota, sales tax makes approximately a quarter of the state's annual tax revenue. Businesses selling goods to residents who have established nexus are required to collect, file, and remit sales tax. Our guide to North Dakota sales tax can help you understand how to get started and by tax compliant with the state.

I would rather automate my North Dakota sales tax filing


Table of Contents

1
An Overview of North Dakota Sales Tax

Understanding where, when, and how to collect North Dakota sales tax is no easy task. Whether you're collecting tax dollars at the point-of-sale or collecting North Dakota internet sales tax, our guide will break down the sales tax compliance process into focused, easy to understand chapters.

2
North Dakota Sales Tax Nexus

Understanding whether you need to collect, file, and remit North Dakota sales tax depends on a concept known as nexus. In this chapter, we'll take a look at situations that may trigger in North Dakota such as storing inventory in the state, hiring state residents, and click-through nexus.

3
Registering to Collect North Dakota Sales Tax

You'll want to get started establishing North Dakota sales tax compliance by understanding how to get your business registered for the necessary sales tax permit. We'll walk you through the process and help you understand when is the best time to get your business registered in North Dakota.

4
Collecting Sales Tax in North Dakota

After you've registered your business with the North Dakota Office of State Tax Commissioner, you're ready to begin collecting sales tax. We'll review topics such as North Dakota sales tax exemptions, sales tax holidays, and determining state and local sales tax rates.

5
Filing North Dakota Sales Tax Returns

Now that you're business is registered with the North Dakota Office of State Tax Commissioner and collecting sales tax, you'll need to file tax returns in an ongoing basis. We'll help you gain a deep understand of the process of filing sales tax returns. Topic covered include filing frequencies, filing on behalf of a client, and what happens if you file late.

6
North Dakota Sales Tax Filing Due Dates

Every business that registers to collect North Dakota sales tax will be assigned a filing frequency. In this chapter, we'll take a look at the filing frequencies and associated due dates supported by the North Dakota Office of State Tax Commissioner.

7
Late Filing Penalties, Fines & Interest

We know, mistakes happen and, from time to time, sales tax filing deadlines are missed. In this chapter, we'll take a look at what penalties you may be required to pay should you miss your assigned North Dakota sales tax filing date. We'll also consider interest charges for late sales tax payments.

8
Sales Tax on North Dakota Shipping & Handling

The rise of the internet economy has made it possible for buyers around the world to order your products. Did you know shipping and handling may be taxable? In this chapter we'll cover sales tax on shipping and handling in North Dakota. You'll want to pay attention here because there are some important details pertaining to invoicing you'll want to understand.