Are sales of tangible personal property to out-of-state residents subject to North Dakota sales tax?
Sales of tangible personal property shipped by the seller to out-of-state customers by common carriers are not subject to North Dakota sales tax. The sales are reported on the North Dakota Sales and Use Tax Return as nontaxable sales and itemized as sales in interstate commerce. Goods picked up in North Dakota by the buyer or the buyers agent are subject to North Dakota sales tax even though the goods are removed from the state for use outside the state. An exception is made for qualifying purchases made by Montana residents who sign a Certificate of Purchase. For more information on sales to Montana residents please review the Sales to Montana Residents guideline and Certificate of Purchase (PDF formats) North Dakota retailers that deliver goods to customers outside of North Dakota may be required to collect tax on behalf of the state into which the retailer delivers. Retailers who make deliveries into other states should contact that state for details regarding sales tax due in that
Sales of tangible personal property shipped by the seller to out-of-state customers by common carriers are not subject to North Dakota sales tax. The sales are reported on the North Dakota Sales and Use Tax Return as nontaxable sales and itemized as sales in interstate commerce. Goods picked up in North Dakota by the buyer or the buyers agent are subject to North Dakota sales tax even though the goods are removed from the state for use outside the state. An exception is made for qualifying purchases made by Montana residents who sign a Certificate of Purchase North Dakota retailers that deliver goods to customers outside of North Dakota may be required to collect tax on behalf of the state into which the retailer delivers. Retailers who make deliveries into other states should contact that state for details regarding sales tax due in that state. If the retailer is not required to collect that states sales tax, the buyer may be required to remit a use tax to the state where delivery is
