North Dakota Contractor Sales Tax 2026

Taxe de vente pour entrepreneurs en North Dakota 2026. La main-d'oeuvre est-elle taxable? Les matériaux? Règles réelles du département du revenu de l'État.

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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