Collect tax in North Dakota

When to register for tax collection

See Thresholds to get insights about your potential tax registration obligations in North Dakota. Stripe also notifies you with email and Dashboard alerts when you need to register to collect tax. Learn more about how the monitoring tool works.

Sellers who exceed the sales threshold must register for a North Dakota sales tax permit, collect sales tax on sales that ship into North Dakota, and remit that sales tax to the state.

North Dakota law includes an exception for small sellers which requires sales tax collection by remote sellers only if their taxable sales into the state exceed 100,000 USD in the current or previous calendar year.

Prior to 1 July 2019, North Dakota’s small seller exception also included a sales threshold of 200 or more separate transactions in the prior or current year. The transactions threshold was repealed, effective as of 1 July 2019. Remote sellers who only met the transactions threshold in 2018 or 2019 must continue to collect North Dakota sales tax up to 30 June 2019. After 30 June 2019, those remote sellers can cancel their North Dakota sales and use tax permit and discontinue collecting North Dakota sales tax.

Threshold: 100,000 USD

Period: Previous or current year

Included transactions: Taxable sales

Effective date: 1 October 2018

Register to collect tax

Register for sales tax in North Dakota at the tax authority. Read more about registering for sales tax in the US in our guide.

After you’ve registered to collect tax in North Dakota, go to Registrations to add your registrations to Stripe in the Dashboard. This turns on tax calculation and collection in Stripe for your transactions in North Dakota.

Learn how to add your registration in the Dashboard.

How we calculate taxes

Stripe calculates the taxes that apply to your customer’s location.

Report and file your taxes

Stripe provides reports of your completed tax transactions. Go to Registrations to access these reports.

Exports

The tax transaction data export provides a comprehensive and aggregated view of transactions by location, including a breakdown of individual tax amounts. Learn more about tax reporting exports.

Location reports

Location reports offer a summary of transaction and refund data for specific US locations and align with North Dakota filing requirements. You have the option to report on an annual, semi-annual, quarterly, or monthly basis.

Filing

You are responsible for filing and remitting your taxes to North Dakota. Stripe doesn’t file taxes on your behalf. For automating filing in the US, we recommend using TaxJar’s AutoFile solution.