Rate structure
North Dakota's state rate is 5%; the combined state + local rate ranges from 5–8.5%. Sourcing: Destination.
COMPONENTRATENOTES
State rate5%ND TAP general statewide rate
Local taxes5–8.5%State 5% + city and county rates that STACK on the same sale, reported by 3-digit local code.
ReturnSales, Use and Gross Receipts Tax ReturnSales, Use and Gross Receipts Tax Return (state 5% + local schedule)
Economic nexus threshold
You must register and collect once your North Dakota sales reach $100,000, measured over the previous or current calendar year. There is no transaction-count threshold. 200-transaction test removed 2019-07-01. Taxable sales. MKT: Marketplace sales excluded from the remote-seller threshold. Marketplace sales count toward this threshold even though the marketplace collects for you.
Where you stand: SalesTax50 tests your imported sales against this exact rule and flags North Dakota as Approaching or Exceeded on your Nexus page —
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Filing frequency
ND TAP assigns a filing frequency at registration based on expected tax liability and adjusts it over time. Frequencies used in North Dakota: Monthly · Quarterly · Annual.
Due dates
Returns are due on the last day of the month following the period. When the due date falls on a weekend or holiday it moves to the next business day.
Late filing: 5% per month up to 25% (min $5), plus interest.
Marketplace facilitator rules
Since October 2019, marketplace facilitators (Amazon, eBay, Walmart, Etsy, TikTok Shop) collect and remit North Dakota tax on your marketplace sales. How North Dakota treats them:
Who collects?Facilitatoron marketplace orders; you collect on direct Shopify store orders (not TikTok / Facebook & Instagram orders routed through Shopify), WooCommerce, or your own site.
Count toward nexus?Yesmarketplace + direct sales together determine your threshold status.
Do you still file?YesYes — a registered seller still files, even for periods where all sales were through marketplaces (a zero or marketplace-only return).
How reported?DeductionReported as a deduction / exempt line, not omitted.
Direct salesYou collectdirect Shopify store orders, WooCommerce, your own site, invoices — you collect and remit on your return.
Filing portal & AutoFile
North Dakota returns are filed through apps.nd.gov/tax/tap/_. Login verification: No verification code. SalesTax50 AutoFile prepares the Sales, Use and Gross Receipts Tax Return from your imported sales — you review and approve every return before it is submitted.
FAQ
Do I need a North Dakota permit if I only sell on Amazon?
If you exceed the $100,000 threshold or have physical presence (including inventory in North Dakota warehouses), yes — you must register even though Amazon collects for you.
What if I sell on Shopify and TikTok Shop?
TikTok Shop collects as a marketplace facilitator; Shopify does not. You collect on Shopify orders and report both streams on your ND TAP return — SalesTax50 separates them automatically.
What about WooCommerce and Etsy?
Same split: Etsy collects as a marketplace facilitator; WooCommerce is your own store, so you collect on WooCommerce orders. Connect both and SalesTax50 keeps the marketplace and direct streams separate on your ND TAP return.
Does SalesTax50 file North Dakota returns automatically?
Yes — AutoFile prepares your Sales, Use and Gross Receipts Tax Return from imported sales; you approve every return before it is submitted, and setting up your existing North Dakota permit is included at no extra charge.
Let AutoFile handle your North Dakota returns
Prepared and checked for you — you approve before anything is filed.
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