North Dakota sales tax codes and rates
North Dakota's state sales tax rate is 5%; county and city rates come on top and are not included. A Nefin company that sells into North Dakota gets 2 sales codes, each named after the line of the Form ST it fills, so the return's figures add up as you invoice. Purchases you owe use tax on go under ND-3, and Nefin works out the use tax due.
North Dakota codes from the Form ST
Each code is “ND-” plus the line it fills on the Form ST. Rates are the state rate only; add local rates in Settings, VAT rates, where you collect them.
| Code | What it covers | Rate |
|---|---|---|
| ND-4 | ND taxable sales 5% (Form ST Line 4, sales part, 5% column) | 5% |
| ND-2 | ND nontaxable sales: resale, exempt, out-of-state (Form ST Line 2) | 0% |
| Code | What it covers | Rate |
|---|---|---|
| ND-3 | ND items subject to use tax (Form ST Line 3, 5% column) | 0% |
North Dakota in the tax books
Nefin’s sales tax book has one row per invoice and one column per Form ST line; these are the North Dakota columns and the totals worked out from them.
Sales Tax Book
North Dakota - Form ST
- [ND-4]Taxable balance, sales (Line 4)
- [ND-2]Total nontaxable sales (Line 2)
Totals Nefin calculates
- [ND-1] Total sales (Line 1)Sum of the net amounts in [ND-4] + [ND-2]
- [ND-5] State tax 5% on sales (Line 5, local excluded)Net amount × 5%, from [ND-4]
Use Tax Book
North Dakota - Form ST
- [ND-3]Items subject to use tax (Line 3)
Totals Nefin calculates
- [ND-5] State tax 5% on use purchases (part of Line 5)Net amount × 5%, from [ND-3]
Frequently asked questions
What is the North Dakota sales tax rate?
The state rate is 5%. Counties, cities and districts may add local rates, which vary by address and are not part of these codes.
Which North Dakota sales tax codes does Nefin set up?
2 sales codes from the Form ST, for example ND-4 (ND taxable sales 5% (Form ST Line 4, sales part, 5% column)), ND-2 (ND nontaxable sales: resale, exempt, out-of-state (Form ST Line 2)).
How does Nefin handle North Dakota use tax?
Book a purchase on which the vendor charged no North Dakota tax under ND-3 (ND items subject to use tax (Form ST Line 3, 5% column)). The bill stays at the price you paid, and the use tax book works out the tax you owe at 5%.
Are these North Dakota codes official?
They are a starting point. Each code follows a line of the Form ST, but check them against your return before you file, and edit them in Settings, VAT rates.