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 2026-05-08.

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.

North Dakota Sales Tax Nexus & Economic Nexus Threshold (2026)

Updated 2026-05-08

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%.

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	Official site

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

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.

South Dakota$100,000 · 4.20%

Compare North Dakota vs South Dakota →

Minnesota$100,000 · 6.88%

Compare North Dakota vs Minnesota →

MontanaNo state tax · 0.00%

Compare North Dakota vs Montana →

Wyoming$100,000 · 4.00%

Compare North Dakota vs Wyoming →

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 2026-05-08.
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: 2026-05-08