- Most services in North Dakota are not subject to sales tax, with a few exceptions.
- Exceptions include communication services, tickets or admissions to amusement or entertainment events, leasing or renting of hotel accommodations, and certain tire services.
- It is recommended to consult with a sales tax professional to determine if your business’s services are subject to sales tax in North Dakota.
Source: taxjar.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.