Free E-mail Newsletter Monthly updates on developments affecting small businesses. The North Dakota sales and use tax rate is generally 5 percent. You'll want to check and see if you are exempt from the sales tax. Responsibility for paying sales tax. In North Dakota, although the sales tax is measured by a retailer's gross receipts, the sales tax is imposed upon purchasers.
Retailers are responsible for collecting and remitting the tax to the state.
As a general rule, property or services subject to, or exempt from, the sales tax are not subject to the use tax. Responsibility for collecting use tax. The use tax is imposed upon the storage, use, or consumption in the state of tangible personal property purchased at retail. The use tax is imposed on the consumer, but the retailer is responsible for collecting and remitting the tax unless the retailer has no physical presence within the state. Maintaining retail or warehouse facilities means that your business has a physical presence within the state.