April 4, 2026
Posted by: OTIN Editorial Team
Category: Sales Tax ID

How to Register for a Sales Tax ID in North Dakota for Online Sales

What a Sales Tax ID Is (and Why Online Sellers Need One)

A Sales Tax ID (often called a seller’s permit, sales tax permit, or sales tax registration) is the state-issued account that allows a business to collect and remit sales tax on taxable sales. If you sell taxable products or services online, you may need to register in a state where you have sales tax obligations, then charge the correct tax, file returns, and remit the tax collected.

Quick Reference: Out-of-State Sales Tax Snapshot

State	State sales tax rate	5 major cities	5 major counties

Information You’ll Need Before Registering in North Dakota

Having your details ready speeds up the process and helps avoid delays:

Legal business name and any DBA (assumed name)
Business entity type (sole proprietorship, LLC, corporation, partnership)
Federal EIN (or SSN for certain sole proprietors)
North Dakota business activity details (what you sell, where you ship, where inventory is stored)
Start date for taxable sales into North Dakota
NAICS code or general business classification (commonly requested)
Responsible party information (owner/officer details)

How to Register for a North Dakota Sales Tax ID (Step-by-Step)

Step 1: Confirm You’re Selling Taxable Items into North Dakota

Review what you sell and whether it is taxable in North Dakota. Taxability can vary by product type and by how the item is delivered (tangible goods, digital products, or services).

Step 2: Determine Your Nexus Trigger

Physical nexus: inventory in ND (including third-party fulfillment), employees, office/warehouse, or in-state events.
Economic nexus: sales volume/transaction activity into ND that meets the state threshold.

Step 3: Register with North Dakota to Obtain Your Sales Tax Permit

Complete North Dakota’s sales tax registration through the state’s tax registration process. Once approved, you’ll receive your North Dakota sales tax account information and filing instructions.

Step 4: Configure Your Online Store’s Tax Settings

Enable North Dakota sales tax collection for taxable shipments to ND addresses once your registration is effective.
Apply correct tax rules for taxable vs. exempt items.
Set up exemption certificate workflows if you sell to exempt buyers (as applicable).

Step 5: File Returns and Remit on Time

After registration, you must file sales tax returns on the schedule assigned to your account. Even if you had no taxable sales in a period, you may still need to file a zero return if required.

Common Online Sales Scenarios for Out-of-State Sellers

Marketplace Sales

When selling through online marketplaces, the marketplace may be responsible for collecting and remitting tax on certain transactions. Even so, your business may still need a permit depending on your other sales channels, inventory locations, or state-specific registration rules.

Direct-to-Consumer Website Sales

After You Register: Ongoing Compliance Checklist

Keep records of taxable sales, exempt sales, and shipping destination data.
Track nexus in every state where you sell (including ND and IN).
Collect exemption certificates when applicable and store them securely.
Reconcile collections to ensure the tax collected matches what you report.
File and pay on schedule to avoid penalties and interest.

Helpful Resources for Multi-State Online Sellers

If you’re expanding online sales and need help organizing registrations and account setup, you may find it useful to review Online Tax Id Number for general guidance. For a state-by-state view of how local rates can vary, see the California state, county, city, & municipal tax rate table as an example of how layered sales tax can become in some states.

Official North Dakota resource: North Dakota registration and tax guidance.