North Dakota sales tax for contractors
What we found on official North Dakota government pages about sales tax and tax setup for contractors. Each line shows its source and the date it was read. This is general information, not tax or legal advice. Rules change: verify with your CPA before you rely on any of it.
State sales tax rate
5% general; 7% alcohol gross receipts; 3% new farm machinery and mobile homes; 2026-27 change not found
Source: https://www.tax.nd.gov/sales-and-use-tax. Last verified 2026-11-02.
How contractors are taxed
contractor is end user, owes tax on materials for contracts after 6/30/2021; labor-only contract: supplier of property owes
Source: https://www.tax.nd.gov/sites/www/files/documents/guidelines/business/sales-use/contractors-1.pdf. Last verified 2026-11-02.
New-employer unemployment tax
2026 wage base $46,600; new employer non-construction 1.00% (positive balance) or 6.07% (negative); construction 9.67%
Source: https://www.jobsnd.com/sites/www/files/documents/jsnd-documents/uitaxrateschedules2026.pdf. Last verified 2026-11-02.
What this page does not cover
Local taxes, special districts, and any detail we could not confirm on an official page are left out on purpose. Confirm current rates, forms and due dates with the state agency and your CPA.
How BossHours helps
BossHours keeps your quotes, invoices and job records in one place so your accountant has what they need at filing time. It does not give tax or legal advice.
See also the contractor guides and free tools.
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