North Dakota Sales Tax on Occasional Sales North Dakota: Sales Tax Handbook

North Dakota:

Are Occasional Sales 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 occasional sales in North Dakota, including motor vehicles. To learn more, see a full list of taxable and tax-exempt items in North Dakota.


General Occasional Sales
EXEMPT
In the state of North Dakota, the law includes exemption provisions for a retailer who is selling property, so long the transaction is not in the regular course of business.

Motor Vehicles
EXEMPT
In the state of North Dakota, items are exempt from general sales and use tax, but are subject to separate tax.



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