North Dakota Sales Tax on Services North Dakota: Sales Tax Handbook

North Dakota:

Are Services 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 services in North Dakota, including janitorial services and transportation services. To learn more, see a full list of taxable and tax-exempt items in North Dakota.

Janitorial Services
Sales of janitorial services are exempt from the sales tax in North Dakota.

Transportation Services
In the state of North Dakota, both passenger transportation and freight transportation by a common carrier is specifically considered to be exempt.

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