Taxes / Seller's permits by state / North Dakota
Do I need a seller's permit to sell on eBay or Poshmark in North Dakota?
The Office of State Tax Commissioner says a marketplace seller with the facilitator's written certification is no longer liable for tax on sales through that marketplace, and a permit holder should not report those sales, but the pages checked don't say whether a seller with only marketplace sales must hold a permit. Selling taxable goods direct (your own site, a flea market or craft show, from home) requires a sales and use tax permit, which you apply for in ND TAP about 30 days before you open; the pages checked don't state an application fee.
North Dakota calls it a sales and use tax permit, issued by the North Dakota Office of State Tax Commissioner.
General information, not tax or legal advice. Check with a tax professional about your own situation.
Checked against the official pages listed below on .
North Dakota in short
- Sell only on marketplaces that collect the tax:
- Not stated on the state's pages we checked
- Also sell direct (own site, Facebook, flea market):
- Yes: the state says to register; fee not stated as one figure (see below)
- Resale certificate:
- Certificate of Resale (SFN 21950)
- Garage and occasional sales:
- Exempt
If you sell only on eBay, Poshmark and other marketplaces
A marketplace facilitator required to collect must certify to each marketplace seller that it will collect and remit state and local tax, and a seller that received that certification is no longer liable for tax on sales through that marketplace; a seller holding a permit should not report those sales. The pages checked don't say whether a seller whose only sales go through such marketplaces must hold a permit.
The rule: N.D.C.C. § 57-39.2-02.3.
"A marketplace seller that received written certification from the marketplace facilitator is no longer liable for tax on sales made through that marketplace."
North Dakota imposes a sales tax on retail sales, paid by the purchaser and collected by the seller; the state rate is 5% for most retail sales, and cities and counties may add local taxes. Marketplace facilitators collect state and local tax on North Dakota sales made on their marketplaces.
Sources: Marketplace Facilitator; North Dakota Century Code Chapter 57-39.2, Sales Tax; Sales and Use Tax.
If you also sell direct: your own site, Facebook, flea markets, consignment
A person may not engage in or transact business as a retailer in North Dakota without a permit, and the Tax Commissioner says sellers of taxable tangible personal property must obtain one, applying 30 days before opening. A seller with no physical presence needs a permit once its taxable North Dakota sales exceed $100,000 in the current or previous calendar year.
- Fee:
- The pages checked don't state a fee for a first permit; the statute sets a $50 fee to reissue a permit revoked for noncompliance, or $5 if it was revoked for four consecutive quarters of no-tax-due returns.
- Renewal:
- Permits are valid until revoked, and the Commissioner may revoke a permit after returns show no tax due for four consecutive quarters.
"Sellers that sell taxable tangible personal property, admissions to recreational activities, and the rental of lodging accommodations must obtain a sales tax permit."
Sources: Sales and Use Tax; North Dakota Century Code Chapter 57-39.2, Sales Tax.
Resale certificate: buying inventory without paying sales tax
- The form:
- Certificate of Resale (SFN 21950)
- Do you need your own permit to give one?
- Yes: the state ties the certificate to the buyer's own permit or account number
The buyer certifies that it holds a sales and use tax permit (entering the state and permit number), that it sells the kind of property described, and that the property is bought for resale; it also agrees to report and remit tax on anything it uses itself. A retailer that accepts a resale certificate showing the purchaser's permit number is relieved of the tax on that sale.
Also accepted: The Tax Commissioner lists the Streamlined Sales Tax Certificate of Exemption and the Multistate Tax Commission uniform resale certificate among the certificates businesses may present.
Thrift stores, estate sales and yard sales
The state pages we checked don't say anything specific about using a resale certificate at a thrift store, estate sale or yard sale. A certificate is given to a seller who would otherwise charge you tax, so whether a particular store takes one is between you and that seller; ask before you buy.
Misusing a certificate
Under N.D.C.C. § 57-39.2-10, a person who submits a false resale certificate to a retailer is personally liable for the tax on the sale.
"Whenever a person submits a false resale certificate to a retailer, the person submitting the certificate is personally liable for the tax on the sale."
Sources: Certificate of Resale, SFN 21950 (3-2026); Sales and Use Tax; North Dakota Century Code Chapter 57-39.2, Sales Tax.
Garage sales, yard sales and other occasional sales
Exempt. Casual or occasional sales made by an individual are not subject to sales tax, but sales made in the course of a regularly conducted business are, and so are sales of such number, volume or frequency that they are not casual. People who buy antiques from others to sell at auction or privately, and people running permanent rummage sales of others' property, are retailers who must collect, and a retailer can't claim a casual sale of property similar to what it regularly sells.
The rule: N.D. Admin. Code § 81-04.1-01-16.
"Casual or occasional sales made by an individual are not subject to sales tax."
Sources: N.D. Admin. Code Chapter 81-04.1-01, Sales and Use Taxes: General Rules.
Worked examples
State tax on a $40 direct sale
At the 5% state rate, a $40 taxable sale carries $2.00 of North Dakota sales tax, plus any city or county tax at the delivery location; local rates are left out here.
A remote seller crossing $100,000 in March
A seller with no North Dakota presence passes $100,000 of taxable North Dakota sales on March 15. The statute says it gets a permit and starts collecting on sales delivered in the following calendar year or 60 days after the threshold is met, whichever is earlier, which here is May 14.
Four quiet quarters
A permit holder that files four consecutive quarterly returns showing no tax due can have its permit revoked after a hearing; reissuing a permit revoked for that reason costs $5, against $50 for a revocation for other noncompliance.
Edge cases and details
- Buying antiques from others to resell makes you a retailer under the casual sale rule, even if you sell them through a private sale rather than a store.
- A transient merchant selling at retail from a temporary location must show the permit to customers before soliciting a sale.
- Promoters of special events with 25 or more vendors (flea markets, craft shows, fairs and similar) must send the Tax Commissioner a list of each vendor's name and permit number within 20 days after the event.
- Used or secondhand goods are taxable the same way as new goods unless the sale is a casual or isolated one.
What to do
- Marketplace-only: keep each marketplace's written certification that it collects North Dakota tax, and ask the Office of State Tax Commissioner or a tax professional whether you still need a permit.
- Selling direct, at shows or from home: apply for a sales and use tax permit in ND TAP about 30 days before you start, and display it where you sell.
- Buying inventory: give suppliers a completed Certificate of Resale (SFN 21950) with your permit number.
- Reselling estate-sale or auction finds: treat it as a business, not casual sales, under the Tax Commissioner's rule.
Common questions
Do I report marketplace sales on my North Dakota return?
The Tax Commissioner says a seller with a valid North Dakota permit should not report sales made through a marketplace if the facilitator has certified it will collect and remit the tax.
Is a garage sale taxable in North Dakota?
Casual or occasional sales made by an individual are not subject to sales tax, unless their number, volume or frequency shows they are not casual.
Does North Dakota accept the multistate resale certificate?
Yes, the Tax Commissioner lists the Multistate Tax Commission uniform resale certificate and the Streamlined certificate among the certificates businesses may present.
Related
- Seller's permits by state: marketplace-only sellers, resale certificates and garage sales on one table
- North Dakota: marketplace sales tax and 1099-K rules
- North Carolina: do you need a seller's permit?
- Ohio: do you need a seller's permit?
- Form 1099-K for resellers: the federal test
- Do eBay's fees apply to the sales tax a buyer pays?
- Where each selling app keeps its sales report
General information, not tax or legal advice
This page summarizes North Dakota's own published pages, rules and statutes as read on . It doesn't say whether you must register, what you should file or whether you owe tax: that turns on your own sales, where you sell and what you buy. Rules change. Check with a tax professional, or ask the North Dakota Office of State Tax Commissioner directly.
Sources
Official pages this page is built from, with the day each was read.
- North Dakota Office of State Tax Commissioner: Marketplace Facilitator; read . Facilitators collect and certify; certified marketplace sellers not liable and don't report those sales.
- North Dakota Office of State Tax Commissioner: Sales and Use Tax; read . 5% rate; permit requirement and 30 days; ND TAP; remote seller $100,000; accepted certificates.
- North Dakota Legislative Branch: North Dakota Century Code Chapter 57-39.2, Sales Tax; read . § 57-39.2-02.2 remote seller timing; 02.3 marketplace facilitators; 10 resale certificates; 10.1 special events; 14 permits and fees.
- North Dakota Office of State Tax Commissioner: Certificate of Resale, SFN 21950 (3-2026); read . Resale certificate text with permit number.
- North Dakota Legislative Branch: N.D. Admin. Code Chapter 81-04.1-01, Sales and Use Taxes: General Rules; read . Casual or occasional sales; used goods.
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