---
title: "North Dakota Sales Tax Permit Registration Service | MCC"
description: "North Dakota's remote seller threshold is $100,000 in sales, measured over the current or previous calendar year."
url: "https://mcc-solutionsnj.com/bookkeeping/sales-tax-permit-registration/north-dakota"
---

Sales tax permit · North Dakota

# Registering for a North Dakota sales tax permit

North Dakota's state sales tax rate is 5%, local taxes come on top, and its remote seller threshold is $100,000 in sales, measured over the current or previous calendar year. If your business has crossed it and needs a permit, we prepare and submit the area registration through tap.tax.nd.gov/?Link=Application for $99, plus any state fee at cost.

[Register in North Dakota](/bookkeeping/sales-tax-permit-registration#request)

[![Intuit ProAdvisor Gold tier badge](/img/credentials/intuit-proadvisor-gold.png)](https://proadvisor.intuit.com/app/accountant/search?searchId=matthew-coleman77)Gold tier in Intuit's ProAdvisor program. [See my Intuit listing](https://proadvisor.intuit.com/app/accountant/search?searchId=matthew-coleman77)

🌙 The office is closed. Your books can still move forward.

Run the free books check tonight, or send the request; we pick it up when we open in the morning.

 [Take the free books check](/bookkeeping/health-check)

Keeping your own books? Tallyfinch does invoices, bank import and reports on your computer. [See Tallyfinch](/bookkeeping/mcc-books-downloadable-bookkeeping-software)

**Price**$99 per state, plus any state registration fee at cost

**Where we cover**North Dakota registrations, done online from New Jersey

## The North Dakota rule for out-of-state sellers

ND Office of State Tax Commissioner: remote sellers must collect when taxable sales exceed $100,000 in the current or previous calendar year. No transaction-count test listed. 5% applies to most retail sales (some items at other rates); cities and counties may levy sales and use taxes.

## What filing looks like afterward

Filing frequency (monthly, quarterly or annual) is set by sales volume when the permit is issued; returns are due on that schedule even if there are no sales or tax to report.

North Dakota has a marketplace facilitator law, so sales through a marketplace that collects for you are handled by the marketplace.

Registration portal: [tap.tax.nd.gov/?Link=Application](https://tap.tax.nd.gov/?Link=Application). [Alabama](/bookkeeping/sales-tax-permit-registration/alabama) · [sales tax for online sellers](/bookkeeping/sales-tax-for-online-sellers)

Paperwork only: whether your sales count toward the threshold is a tax question for your preparer. State fees at cost.

## Sources

- [ND Tax: Sales and Use Tax](https://tax.nd.gov/sales-and-use-tax)
- [ND Tax: Marketplace Facilitators](https://tax.nd.gov/node/255)

## Questions

**What is North Dakota's remote seller threshold?**

$100,000 in sales, measured over the current or previous calendar year. The state's test has no transaction count.

**Does North Dakota have local sales taxes?**

Yes, the state's pages say local taxes also apply on top of the 5% state rate.

**How often are North Dakota returns filed?**

Filing frequency (monthly, quarterly or annual) is set by sales volume when the permit is issued; returns are due on that schedule even if there are no sales or tax to report.

Tallyfinch

### Books you keep on your own computer

Tallyfinch does invoices, bills, bank import, reconciliation and the main reports, in a file you own. $99 once, then $5 a month for updates; the app keeps working if you stop the plan. It does not do payroll or sales tax filing. The free download records up to 60 entries.

[See Tallyfinch](/bookkeeping/mcc-books-downloadable-bookkeeping-software) [Download it free](/tools/pro/trial/mccBooks) [Compare the three apps](/software)

## Want us to handle it?

[Register in North Dakota](/bookkeeping/sales-tax-permit-registration#request)[Call (908) 444-6373](tel:+19084446373)