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Sales Tax Guide

North Dakota Amazon Sales Tax

North Dakota enforces marketplace facilitator law since October 2019. Amazon collects all North Dakota sales tax.

State sales tax rate
5%
Combined rate range
5% – 8.5%
Marketplace Facilitator
Yes · 2019
Amazon collects?
Yes

Overview

North Dakota's marketplace facilitator law took effect October 1, 2019. The state base sales tax rate is 5%, with cities and counties adding local taxes of up to roughly 3.5%, producing combined rates that reach about 8.5% in the highest jurisdictions while averaging near 7%. Amazon collects and remits North Dakota sales tax on every order shipped to a North Dakota address.

North Dakota is not a major Amazon fulfillment-center state — it operates a limited footprint (a facility in Fargo) and much of its demand is served from neighboring Minnesota. The marketplace facilitator regime nonetheless requires Amazon to collect on all facilitated sales delivered into the state.

For an Amazon-only (FBA) seller, North Dakota sales tax is collected and remitted automatically by Amazon, with no separate registration obligation for those marketplace sales. Sellers with non-Amazon channels or direct in-state activity should consult a tax professional. This is educational information, not legal advice.

What FBA sellers still need to know

No registration for ongoing Amazon-only sales — Amazon collects and remits. Direct or non-Amazon sellers exceeding $100,000 in gross sales into North Dakota in the current or prior calendar year must register and remit; North Dakota has no transaction-count threshold.

Authoritative source
North Dakota Department of Revenue

This content is educational and not legal or tax advice. Sales tax law changes frequently and is jurisdiction-specific. Always verify with a qualified tax professional and the state revenue department before making compliance decisions.

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North Dakota Amazon sales tax — frequently asked questions

Does Amazon collect sales tax in North Dakota?
Yes. Under North Dakota's Marketplace Facilitator law (effective 2019), Amazon automatically calculates, collects, and remits sales tax on FBA and third-party marketplace orders shipped to North Dakota.
What is the Amazon sales tax rate in North Dakota?
The North Dakota state sales tax rate is 5%. Including local taxes, combined rates are 5% – 8.5%. Amazon calculates the exact rate for each buyer's shipping address.
Do Amazon FBA sellers need to register for sales tax in North Dakota?
No registration for ongoing Amazon-only sales — Amazon collects and remits. Direct or non-Amazon sellers exceeding $100,000 in gross sales into North Dakota in the current or prior calendar year must register and remit; North Dakota has no transaction-count threshold.