North Dakota Contractor Sales Tax 2026

North Dakota sales tax rate for contractors

• Combined rate: 5% + local (~7% combined avg)
• Construction labor taxable: NO - real property labor is exempt
• Tax authority: North Dakota Office of State Tax Commissioner

How North Dakota treats contractor labor

Real property labor exempt. Contractor pays sales tax on materials at purchase.

North Dakota-specific rules

Construction labor exempt. Oil and gas service work has specific exemptions. License classification based on contract size.

North Dakota mechanics lien rights

Beyond sales tax, North Dakota contractor billing must respect the mechanics lien deadline of 90 days from last work. Preliminary notice: Not required.

North Dakota contractor licensing

North Dakota Secretary of State (Contractor License) - required for licensed work. $100 (Class A $1M+, Class B $300K-$1M, Class C $100K-$300K, Class D under $100K). Board: https://www.sos.nd.gov.

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North Dakota contractor resources by trade

• North Dakota HVAC Cost
• North Dakota Plumbing Cost
• North Dakota Electrical Cost
• North Dakota Roofing Cost
• North Dakota Painting Cost
• North Dakota Concrete Cost