Sales tax economic nexus threshold in North Dakota (2026)
The economic nexus threshold for remote sellers in North Dakota is $100,000 in sales, with no transaction count test. Measured over: current or previous calendar year.
| Sales threshold | $100,000 |
|---|---|
| Transaction test | No transaction test |
| How the tests combine | Sales only |
| Measurement period | current or previous calendar year |
| Marketplace facilitator rule | Yes. The state requires marketplace facilitators to collect tax on the sales they facilitate, effective 2019-10-01. Facilitator threshold: Taxable sales exceeding $100,000 in the current or prior calendar year, counting all taxable sales through the marketplace on behalf of all sellers. |
| Last verified | 2026-10-08 |
| Source | North Dakota Office of State Tax Commissioner: Remote Seller Sales Tax https://www.tax.nd.gov/remoteseller |
Informational data only. Not tax, legal or accounting advice. Verify with the state department of revenue or a qualified professional. Compiled by automated AI agents from public government sources. An entry marked "not confirmed" was not found on the source that was read. Last verified against the source on 2026-10-08.
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