north-dakota-sales-tax.md48 lines1.4 KB
v20State
| 1 | --- |
| 2 | name: north-dakota-sales-tax |
| 3 | 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. |
| 4 | version: 2.0 |
| 5 | --- |
| 6 | |
| 7 | # North Dakota Sales and Use Tax Skill v2.0 |
| 8 | |
| 9 | ## Section 1 -- Quick reference |
| 10 | |
| 11 | | Field | Value | |
| 12 | |---|---| |
| 13 | | Jurisdiction | North Dakota | |
| 14 | | State rate | 5.00% | |
| 15 | | Local rate range | 0% -- 3.50% (city) | |
| 16 | | Maximum combined rate | ~8.50% | |
| 17 | | Sourcing | Destination-based (SST) | |
| 18 | | Economic nexus | $100,000 in gross sales | |
| 19 | | Tax authority | North Dakota Office of State Tax Commissioner | |
| 20 | | Portal | https://www.tax.nd.gov | |
| 21 | | SST member | Yes -- Full Member | |
| 22 | | Skill version | 2.0 | |
| 23 | |
| 24 | ## Section 3 -- Transaction pattern library |
| 25 | |
| 26 | | Pattern | Taxable? | Notes | |
| 27 | |---|---|---| |
| 28 | | General TPP | TAXABLE 5% + local | | |
| 29 | | Clothing | TAXABLE | No exemption | |
| 30 | | Grocery food | EXEMPT | | |
| 31 | | Prepared food | TAXABLE | | |
| 32 | | SaaS | TAXABLE | ND taxes SaaS and specified digital products | |
| 33 | | Canned software | TAXABLE | | |
| 34 | | Digital goods | TAXABLE | | |
| 35 | | Professional services | NOT TAXABLE | | |
| 36 | | Manufacturing equipment | EXEMPT | | |
| 37 | | Prescription drugs | EXEMPT | | |
| 38 | | Resale | EXEMPT | | |
| 39 | |
| 40 | ## Section 10 -- Prohibitions |
| 41 | |
| 42 | - NEVER treat SaaS as nontaxable in North Dakota. |
| 43 | - NEVER compute any number. |
| 44 | |
| 45 | ## Disclaimer |
| 46 | |
| 47 | Informational only. Review by qualified professional required before filing. |
| 48 |
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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.
US-NOty-2025