按地区划分的税率 北达科他州

选择地区

此页面提供的信息仅供一般参考。它不应被解释为税务建议，也并非旨在提供税务建议。有关您的具体税务责任的建议，请咨询经验丰富的税务专家。 PayPro Global 对基于此处提供的信息采取或未采取的任何行动不承担任何责任。

北达科他州 SaaS 销售税指南：详细解读

北达科他州拥有对商业友好的税收环境，所得税税率在 1.95% 到 2.5% 之间。这种低税负，加上 5% 的州销售税，使北达科他州成为包括蓬勃发展的软件即服务 (SaaS) 行业在内的企业的理想之地。然而，理解 SaaS 销售税的细微之处可能很复杂。本指南全面概述了关键方面，为企业提供实用建议，以确保合规并优化其税务义务。

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北达科他州

北达科他州的所得税税率在 1.95% 到 2.5% 之间，保持较低的税负以吸引企业和居民。

官方政府链接： 北达科他州政府税

5.00%

电子产品和服务增值税/销售税率

特定商品

降低的税率

免税产品类别

SaaS 

B2B销售的反向收费机制

不适用于美国

需要验证税务识别号

是

何时需要注册

如果您的销售额超过 100,000 美元。

可在线注册

是

注册流程

在北达科他州税务专员办公室注册，以获得销售和使用税许可证。
如果赚取来自北达科他州的收入，请填写40号表格（北达科他州公司所得税申报表）。
如有必要，指定一名北达科他州注册代理人

应纳税的数字和电子服务清单

Prewritten/canned software

罚款

每月未缴税款的 5%，最高 25%（延迟申报）；逾期 30 天后未缴税款的 10%（延迟付款）

注册门槛

$100,000.00

申报间隔

每月、每季度或每年

申报截止日期

LAST day of the month following the period

电子发票要求

没有全州范围内的电子发票强制要求

记录保存

Income tax returns and supporting documents: 3 years minimum

当地税率范围

0% – 3%

How-To Guides: North Dakota SaaS VAT

步骤：1 门槛

You’ll need to collect sales tax in North Dakota if you have nexus there. There are two ways that sellers can be tied to a state when it comes to nexus: physical or economic.

  • Physical nexus means having enough tangible presence or activity in a state to merit paying sales tax in that state.
  • Economic nexus means passing a states’ economic threshold for total revenue or the number of transactions in that state.

North Dakota uses a sales and use tax system (not VAT/GST). A remote seller must register if it makes more than USD $100,000 in gross taxable sales delivered into North Dakota in the current or prior calendar year. This economic nexus threshold is mandatory for registration and tax collection obligations.

步骤：2 商业注册

Register with the North Dakota Office of the State Tax Commissioner by applying for a Sales & Use Tax Permit via the Taxpayer Access Point (TAP) online portal once nexus is met.

步骤：3 纳税人识别号/增值税号

After registration, you receive a North Dakota Sales & Use Tax Account number (state tax ID) issued by the Office of the State Tax Commissioner; a Federal Employer Identification Number (FEIN) from the U.S. IRS is generally required to complete registration

步骤：1 Standard Rate

The North Dakota state sales tax rate is 5% for most retail sales. Local jurisdictions (cities/counties) may impose additional local sales taxes above the base rate.

步骤：2 确定您是否需要注册。

要计算您的税额，请使用以下公式：

 

Tax Amount=Net Price×Combined ND Rate%

步骤：3 反向收费 (B2B)

North Dakota’s sales and use tax regime does not include a reverse charge mechanism akin to VAT/GST; sellers with nexus are responsible for collecting and remitting sales tax on taxable transactions.

步骤：1 B2C销售

If a seller has nexus and the product/service is taxable, collect North Dakota state and local sales tax from private consumer customers based on the destination of the sale. (North Dakota sources sales to the destination location for tax purposes.)

步骤：2 B2B销售

North Dakota does not apply a reverse charge to business buyers. For taxable transactions to other businesses, the seller with nexus must collect and remit applicable sales tax. While the seller is responsible for collection, if a business buyer provides a valid North Dakota Certificate of Resale, the sale is exempt. Without that certificate, you must collect tax even on B2B sales.

步骤：3 发票要求

The State does not mandate a specific VAT-style invoice template, but invoices for taxable sales should include:

  • Seller legal name;
  • North Dakota Sales & Use Tax Permit number;
  • invoice date;
  • sequential invoice number;
  • buyer name and address;
  • detailed description (e.g., SaaS service description);
  • taxable amount;
  • combined sales tax rate;
  • tax amount charged;
  • total amount;
  • 货币。

步骤：1 申报周期

Sales tax filers in North Dakota will be assigned a frequency (typically monthly, quarterly, or annually) based on historical taxable volume once they register.

步骤：2 申报截止日期

Returns are generally due by the last day of the month following the reporting period (e.g., return for June sales due by July 31).

步骤：3 提交

File and remit via the North Dakota Taxpayer Access Point (TAP) portal; electronic filing and electronic payment options are provided for convenience and compliance.

步骤：4 记录保存

Maintain records supporting all sales tax filings (invoices, tax collected, exemptions) for at least four years to support compliance and in case of audit.

PayPro Global 解决方案：简化注册与财政代表

Navigating North Dakota’s VAT registration and fiscal representation can be daunting. PayPro Global acts as your Merchant of Record, handling these complexities, including VAT registration and fiscal representation where needed, so you can focus on your business.

了解更多关于我们的备案商家服务。

常见问题解答

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