North Dakota: Sales Tax Handbook

North Dakota:

Are Optional Maintenance Contracts subject to sales tax?

While North Dakota's sales tax generally applies to most transactions, certain items have special treatment in many states when it comes to sales taxes. This page describes the taxability of optional maintenance contracts in North Dakota, including parts purchased for use in performing service under optional maintenance contracts. To learn more, see a full list of taxable and tax-exempt items in North Dakota.

General Optional Maintenance Contracts

EXEMPT

In the state of North Dakota, the charge must be separately stated.

Parts Purchased for Use in Performing Service Under Optional Maintenance Contracts

TAXABLE

Sales of parts purchased for use in performing service under optional maintenance contracts are subject to sales tax in North Dakota.

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