Easily navigate through all 47 sets of unique Nexus laws.

The Complete State-by-State Nexus Guide

North Dakota

Physical Nexus in North Dakota

A business is considered to have physical nexus if …

  • It has a retail store in the state
  • It has a warehouse in the state
  • It houses inventory or stores property for sale in the state
  • Traveling salespeople or representatives are regularly present in the state

A business may be considered to have physical nexus if …

  • Representatives attend a trade show in the state for the purpose of taking orders or making sales

Not sure? Call Peisner Johnson at 800.940.9433

Economic Nexus in North Dakota

A business is considered to have economic nexus in North Dakota if it made $100,000 or more in sales in the previous or current calendar year.

What’s included?

  • Tangible personal property delivered into the state

What’s Not Included

  • Sales made through a registered marketplace facilitator
  • Exempt sales
  • Exempt services