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State sales tax rates

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Economic nexus

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SaaS taxability

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ND North Dakota nexus threshold

North Dakota nexus threshold: $100,000 in sales only

Included transactions:

  • Gross taxable sales of tangible personal property and other items into the state
  • Gross taxable sales of services into the state

Excluded transactions:

  • Exempt sales
  • Exempt services
  • Sales made through a marketplace

Effective date:

October 1, 2018

Evaluation period:

Current or previous calendar year

Previous threshold rules:

  • Sales or transactions included prior to July 1, 2019 
  • $100,000 in sales or 200 transactions prior to January 1, 2019 
  • $100,000 in sales only as of January 1, 2019