Is Shipping Taxable in North Dakota?

by TaxJar January 21, 2021


Last updated July 14, 2017

One of the toughest parts of being an eCommerce seller is keeping track of sales tax. What’s taxable? What isn’t? How much should you charge. And part of that includes shipping charges. Some states require sellers to charge sales tax on shipping charges and others do not. Today we’ll look at North Dakota and try to figure out if shipping is taxable in the Peace Garden State.

Is Shipping Taxable in North Dakota?

If the item you are selling is taxable then the freight, delivery or other transportation charges are also considered a taxable part of the selling price.

If the item you’re selling is not taxable, then don’t charge sales tax on the shipping charges either. If some of the products are tax exempt and some are taxable, then charge sales tax on shipping based on the amount of shipping you are charging for the taxable item(s).

Summary of North Dakota Shipping Taxability

If the item you are selling is taxable, charge sales tax on shipping charges, too.

If the item you are selling is not taxable, don’t charge sales tax on shipping charges.

If you sell a mix of taxable and non-taxable items, charge sales tax based on the weight or price of the taxable item(s).

Have questions about shipping taxability in another state? Check out our “Is shipping taxable?” post.

Please note: This blog is for informational purposes only. Be advised that sales tax rules and laws are subject to change at any time. For specific sales tax advice regarding your business, contact a tax advisor.


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