North Dakota: Sales Tax Handbook
Are Trade-Ins 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 trade-ins in North Dakota. To learn more, see a full list of taxable and tax-exempt items in North Dakota.
General Trade-Ins
EXEMPT
In the state of North Dakota, exclusion is not in any way allowed in the case of a trade-in of a used mobile home.
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