North Dakota Sales Tax

[MarvBear]

Information from NADA Title & Registration Textbook 2004

 

North Dakota Sales or Use Tax Applicable to Registration

 

5% Excise Tax (effective December 6, 1989). CREDIT ALLOWED for TRADE-IN. 5% USE TAX, (effective December 6, 1989), must be paid on vehicles purchased out-of-state, however, CREDIT may be granted for sales tax paid to another state if other state has a reciprocity agreement with North Dakota on excise tax paid. North Dakota has tax reciprocity will all states except West Virginia. NEW RESIDENT EXEMPT from tax if vehicle registered in another state 30 days prior to moving to North Dakota. MILITARY PERSONNEL EXEMPT if North Dakota is their home of residence and they are stationed outside the state of North Dakota. Taxes are paid to Motor Vehicle Division on sales. When a customer receives two vehicles from a dealer for one vehicle on an even trade, and no money changes hands, information is given on dollar amount of even trade and serial number, year, make, and model of trade vehicle is required Credit given on trade.