North Dakota Sales Tax Nexus & Economic Nexus Threshold (2026)
Reviewed by Nexus by State research team using official state tax sources. Last reviewed .
Economic nexus triggers at $100,000 in sales delivered to North Dakota customers.
5.00% statewide sales tax rate, with an average combined state and local rate of 7.09%.
See how North Dakota’s numbers stack up against every other state in our sales tax rates and economic nexus thresholds by state reference table.
| Economic nexus threshold | $100,000 No transaction count threshold |
|---|---|
| State sales tax rate | 5.00% Average combined rate (state + local): 7.09% |
| Marketplace facilitator law | Yes Amazon, Etsy, eBay collect and remit on your behalf |
| Effective date | 2018-10-01 |
| Department of Revenue |
Check North Dakota nexus with your numbers
If your sales are close to the North Dakota threshold, run the sales tax nexus calculator with your revenue and transaction count before you register. The calculator applies the same state threshold data shown here and can compare North Dakota against every other state where you sell.
How North Dakota nexus works
Economic nexus in North Dakota triggers at $100,000 in gross sales delivered into North Dakota in the current or prior calendar year. No transaction count threshold.
Filing frequency
Filing frequency in North Dakota depends on your sales tax liability. Higher-volume sellers file monthly; lower-volume sellers typically file quarterly or annually. The state will assign a frequency when you register.
Marketplace facilitator law
Yes, North Dakota has a marketplace facilitator law. Sales you make through Amazon, Etsy, eBay, Walmart, and other marketplaces are collected and remitted by the marketplace — you do not need to collect tax on those transactions yourself, though you may still need to register.
North Dakota sales tax by topic
- North Dakota · E-commerceGeneral e-commerce sales tax rules
- North Dakota · ShopifyShopify-specific sales tax guidance
- North Dakota · AmazonAmazon FBA and marketplace sales tax
- North Dakota · SaaSSoftware-as-a-service sales tax rules
- North Dakota · ThresholdsEconomic and transaction nexus thresholds
- North Dakota · FilingFiling frequency and procedures
- North Dakota · Marketplace FacilitatorMarketplace facilitator law for the state
- North Dakota · DropshippingDropshipping sales tax rules and resale certificates
- North Dakota · Digital ProductsSales tax on digital downloads, eBooks, courses, streaming
Industry-specific sales tax guides
Whether a sale is taxable in North Dakota often depends on what you sell, not just where. These national guides explain how sales tax applies to common business types — then check the North Dakota threshold and rules above to see where you must register and collect.
- Haircut, nail, and salon sales taxWhen haircuts, nail services, and salon retail product sales are taxable.
- Restaurant and food-service sales taxPrepared-food, dine-in, and takeout taxability for restaurants.
- Food delivery sales tax (DoorDash, Uber Eats)Who collects sales tax on DoorDash, Uber Eats, and Grubhub orders.
- Digital creator and online course sales taxSales tax for influencers, course sellers, and digital downloads.
- Construction and contractor sales taxHow contractors handle sales and use tax on materials and labor.
Related states to North Dakota
If you sell into North Dakota, you likely also sell into these nearby or economically similar states. Each has its own nexus threshold and rate.
Frequently asked questions
- Does North Dakota have sales tax?
- Yes. North Dakota has a 5.00% statewide sales tax rate, plus an average local rate of 2.09%. Check the exact rate at the customer's delivery address before charging. Source data last retrieved 2026-06-24.
- Do I have to collect sales tax in North Dakota?
- You must collect North Dakota sales tax if your economic nexus threshold is met: $100,000 in sales to North Dakota customers.
- What is North Dakota's sales tax rate?
- North Dakota's base state rate is 5.00% plus an average local rate of 2.09%. Always check the exact rate at the customer's delivery address before charging.
- Does North Dakota have a marketplace facilitator law?
- Yes. Marketplaces like Amazon, Etsy, and eBay collect and remit North Dakota sales tax on behalf of third-party sellers for transactions they facilitate. Direct-to-consumer sales outside a marketplace are still your responsibility.
- What is North Dakota's marketplace facilitator threshold for sales tax?
- North Dakota applies the same threshold to marketplace facilitators as to remote sellers: $100,000 in North Dakota sales over the lookback period. When a marketplace exceeds the threshold, it must register and collect North Dakota sales tax on every facilitated sale — sellers do not collect on those marketplace transactions. Direct-to-consumer sales you make outside any marketplace still count toward your own economic nexus and remain your collection responsibility once you cross the threshold.
- When did North Dakota's economic nexus law take effect?
- North Dakota's current economic nexus rule took effect on 2018-10-01.
Sources
date_retrieved: 2026-06-24. See how we verify source checks in our Methodology & Sources.