---
name: nd-sales-tax
description: Use this skill whenever asked about North Dakota sales and use tax. Trigger on phrases like "North Dakota sales tax", "ND sales tax", "NDCC §57-39.2", "ND SST". ALWAYS load us-sales-tax first.
jurisdiction: US-ND
---

# nd-sales-tax

## Section 1 -- Quick reference

**Quick reference**

| Field | Value |
| --- | --- |
| Jurisdiction | North Dakota |
| State rate | 5.00% |
| Local rate range | 0% -- 3.50% (city) |
| Maximum combined rate | ~8.50% |
| Sourcing | Destination-based (SST) |
| Economic nexus | $100,000 in gross sales |
| Tax authority | North Dakota Office of State Tax Commissioner |
| Portal | https://www.tax.nd.gov |
| SST member | Yes -- Full Member |
| Skill version | 2.0 |

## Section 3 -- Transaction pattern library

**Transaction pattern library**

| Pattern | Taxable? | Notes |
| --- | --- | --- |
| General TPP | TAXABLE 5% + local |  |
| Clothing | TAXABLE | No exemption |
| Grocery food | EXEMPT |  |
| Prepared food | TAXABLE |  |
| SaaS | TAXABLE | ND taxes SaaS and specified digital products |
| Canned software | TAXABLE |  |
| Digital goods | TAXABLE |  |
| Professional services | NOT TAXABLE |  |
| Manufacturing equipment | EXEMPT |  |
| Prescription drugs | EXEMPT |  |
| Resale | EXEMPT |  |

## Section 10 -- Prohibitions

- **Prohibition — SaaS taxability** — NEVER treat SaaS as nontaxable in North Dakota.  _(Section 10 -- Prohibitions)_
- **Prohibition — computation** — NEVER compute any number.  _(Section 10 -- Prohibitions)_

## Disclaimer

Informational only. Review by qualified professional required before filing.

## Disclaimer

This skill and its outputs are provided for informational and computational purposes only and do not constitute tax, legal, or financial advice. Open Accountants and its contributors accept no liability for any errors, omissions, or outcomes arising from the use of this skill. All outputs must be reviewed and signed off by a qualified professional (such as a CPA, EA, tax attorney, or equivalent licensed practitioner in your jurisdiction) before filing or acting upon.

The most up-to-date, verified version of this skill is maintained at [openaccountants.com](https://openaccountants.com). Log in to access the latest version, request a professional review from a licensed accountant, and track updates as tax law changes.

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