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Registration Requirements Has a physical presence within North Dakota, or. Has no physical presence within North Dakota, but makes more than $100,000 in taxable sales through the marketplace in the current or prior calendar year.

This can make a huge difference in how much you pay for retail items, since rates can range as high as 7.25% in California, ing to research from Tax Foundation. The following five states currently have no statewide sales tax: Alaska, Delaware, Montana, New Hampshire and Oregon.

North Dakota considers a seller to have physical nexus if you have any of the following in the state: A temporary or permanent office or place of business. An employee or agent. Leasing or renting tangible personal property.

Economic nexus obligations kick in after a business tops a set level of sales in terms of quantity or dollar amounts, or both. Physical presence nexus is created when a business has a physical connection with a state or taxing jurisdiction, an easy example, an office location.

Sales tax nexus is a term used to describe the connection between a business and state or local government that triggers the requirement to collect and remit sales tax. It is the minimum threshold of activity that a business must have in a state before it is obligated to collect and remit sales tax in that state.

Some goods are exempt from sales tax under North Dakota law. Examples include most non-prepared food items, food stamps, prescription medications, and medical supplies.