North Dakota Sales Tax on Leases and Rentals North Dakota: Sales Tax Handbook

North Dakota:

Are Leases and Rentals subject to sales tax?

While North Dakota's sales tax generally applies to most transactions, certain items have special treatment in many states when it comes to sales taxes. This page describes the taxability of leases and rentals in North Dakota, including motor vehicles and tangible media property. To learn more, see a full list of taxable and tax-exempt items in North Dakota.

Motor Vehicles
In the state of North Dakota, any leases for a minimum of 1 year are considered to be exempt from the general sales and use tax, but will be subject to the motor vehicle excise tax. In addition, any rentals for a maximum of 30 days will be subject to the general sales and use tax and surcharge.

Tangible Media Property
Sales of tangible media property are subject to sales tax in North Dakota.

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