In North Dakota, shipping charges are taxable when tied to taxable goods.
General Rule
Taxable: Delivery is taxable if taxable goods are shipped.
Exempt: Shipping is exempt if all items shipped are exempt.
Handling Charges
Handling fees and combined “shipping & handling” charges are always taxable.
Best Practices for Compliance
Itemize delivery charges separately.
Review mixed orders — taxable goods make the shipping taxable.
Example
Shipping taxable electronics for $300 with $30 delivery → $30 is taxable.
Shipping exempt farm equipment with $30 delivery → $30 is exempt.
Stay Compliant with Kintsugi
North Dakota’s rules closely follow the taxability of the items shipped. Kintsugi Intelligence automatically applies the correct taxability to shipping.
⚖️ Important Notice: Sales tax regulations are subject to change without prior notice. For guidance tailored to your business, please consult a qualified tax advisor.