Determining if you need to collect sales tax in North Dakota revolves around establishing nexus, which can be physical or economic. Physical nexus is tied to a physical presence, while economic nexus is based on meeting revenue or transaction thresholds.
Is SaaS taxable in North Dakota?
SaaS is generally subject to sales tax in North Dakota unless specific exemptions apply.
How to get a sales tax permit in North Dakota
North Dakota-based sellers should apply for a Sales and Use Tax Permit through the Tax Commissioner’s office. Out-of-state sellers with nexus in North Dakota should register for a Sales and Use Tax Permit as well.
How to Collect North Dakota Sales Tax If You Have a Location in North Dakota
If you operate within North Dakota and make sales in the state, you’ll need to collect the appropriate sales tax rate based on your location.
How to Collect North Dakota Sales Tax If You Do NOT Have a Location in North Dakota
Out-of-state sellers with North Dakota nexus must collect and remit North Dakota’s use tax from North Dakota buyers.
Sales Tax Due Dates in North Dakota
North Dakota sales tax return due dates depend on your assigned reporting frequency, which can be monthly, quarterly, or annually.
Sales Tax on Shipping Charges in North Dakota
Shipping charges in North Dakota are generally taxable, but certain exceptions may apply.
This guide helps you unravel the intricacies of North Dakota’s sales tax system, making it easier to navigate the Peace Garden State’s tax landscape. Stay compliant and streamline your sales tax collection and remittance process.