North Dakota economic nexus threshold for sales tax
Data version 2026-Q3 · reviewed 2026-07-14
If you sell into North Dakota without a physical presence, you may still be required to register for, collect, and remit sales tax once your sales cross the state's economic nexus threshold. Here is where North Dakota stands.
North Dakota threshold at a glance
| Revenue threshold | $100,000 |
|---|---|
| Transaction threshold | None |
| How they combine | Revenue only |
| Measurement period | Current or previous calendar year |
| State sales-tax rate | 5% |
What this means for remote sellers
North Dakota uses a revenue-only economic nexus threshold. You establish nexus once your gross sales into North Dakota reach $100,000 during current or previous calendar year. The number of separate transactions does not affect the threshold.
How North Dakota compares to other states
North Dakota's $100,000 revenue threshold is the most common in the country — 42 jurisdictions use it. It is one of 29 jurisdictions that look at revenue only — the number of transactions does not count. Its 5% base sales-tax rate sits below the roughly 5.7% average state rate.
How the North Dakota threshold is measured
North Dakota measures the threshold over Current or previous calendar year. Gross sales generally include taxable and (in many states) exempt sales; rules on marketplace-facilitated sales vary. Verify the specifics with the North Dakota department of revenue.
Do marketplaces collect North Dakota sales tax?
North Dakota requires marketplace facilitators — platforms such as Amazon, Etsy, eBay, and Walmart — to collect and remit North Dakota sales tax on sales made through them. If you sell only through those marketplaces, the platform generally collects the tax for you. Sales you make directly — through your own website or store — still count toward your North Dakota economic nexus threshold and remain your responsibility. Whether marketplace-facilitated sales also count toward your own threshold varies, so confirm with the North Dakota Office of State Tax Commissioner.
What to do if you've crossed it
- Register with the North Dakota Office of State Tax Commissioner for a sales-tax permit.
- Begin collecting tax on taxable sales to North Dakota customers.
- File and remit on the schedule the state assigns.
- Confirm treatment of marketplace sales and any local taxes with a professional.
Not sure where you stand?
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Tools to get compliant
Triggered nexus somewhere? These tools handle registration, collection, filing, and remittance so you don't have to.
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North Dakota economic nexus FAQ
What is the economic nexus threshold in North Dakota?
North Dakota uses a revenue-only economic nexus threshold. You establish nexus once your gross sales into North Dakota reach $100,000 during current or previous calendar year. The number of separate transactions does not affect the threshold.
Do remote sellers have to collect North Dakota sales tax?
If your sales into North Dakota cross the threshold ($100,000) during current or previous calendar year, you generally must register, collect, and remit North Dakota sales tax.
Does North Dakota count the number of transactions?
No. North Dakota measures only revenue ($100,000); the number of transactions does not matter.
When did North Dakota's economic nexus rules take effect?
North Dakota began enforcing economic nexus on October 1, 2018. Economic nexus stems from the 2018 South Dakota v. Wayfair Supreme Court decision; states phased in their rules afterward.
What is the sales tax rate in North Dakota?
North Dakota's statewide base sales-tax rate is 5%. Local jurisdictions may add their own tax, so the total rate at a given address is often higher. Once you establish nexus, you collect at the combined state and local rate for the destination.
Do marketplaces like Amazon collect North Dakota sales tax?
Yes. North Dakota requires marketplace facilitators — platforms such as Amazon, Etsy, eBay, and Walmart — to collect and remit sales tax on sales made through them. Sales you make directly, through your own website or store, still count toward your North Dakota economic nexus threshold.
How do I register for a North Dakota sales tax permit?
Register with the North Dakota Office of State Tax Commissioner. You will need your business information and the date you first crossed the threshold. After registering, the state will assign a filing frequency based on your sales volume.
Related states
Informational only — not legal or tax advice. Verify with the North Dakota department of revenue and a qualified professional.