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https://www.nd.gov/tax/faqs/articles/207-/
While charges for labor generally are exempt from sales and use taxes, labor charges separately stated or lump sum billed in connection with the sale of a fabricated item are subject to sales tax. Freight, delivery and other transportation charges associated with a sale become part of the selling price of the item being sold if the seller bills the purchaser for the freight. These charges are only taxable if the merchandise being sold is taxable.
https://www.nd.gov/tax/faqs/articles/217/
This includes other transportation charges such as “shipping and handling” charges or fuel surcharges. If the product being delivered is exempt from sales tax, then the freight, delivery, and other transportation charges are also exempt.
https://www.nd.gov/tax/data/upfiles/media/gl-21815.pdf?20160529073856
vehicles. The equipment is taxable, as is the delivery charges. If the customer hires a transportation service of its own choice to pick up the equipment and deliver to the customer, the delivery charge is not taxable. Freight, delivery and other transportation charges that are not taxable charges include: * delivery to locations outside North Dakota unless the customer takes possession of the property in this state prior to delivery …
https://www.salestaxhandbook.com/north-dakota/sales-tax-taxability
This means that an individual in the state of North Dakota who sells school supplies and books would be required to charge sales tax, but an individual who owns a store which sells groceries is not required to charge sales tax on all of its products.
https://blog.taxjar.com/shipping-taxable-in-north-dakota/
Summary of North Dakota Shipping Taxability. If the item you are selling is taxable, charge sales tax on shipping charges, too. If the item you are selling is not taxable, don’t charge sales tax on shipping charges. If you sell a mix of taxable and non-taxable items, charge sales tax based on the weight or price of the taxable item(s).
https://www.nd.gov/tax/faqs/topics/19/
Mar 07, 2017 · The state sales tax rate for North Dakota is 5 percent for most retail sales. Gross receipts tax is applied to sales of Alcohol at 7 percent and to sales of New Farm Machinery and Mobile Homes at 3 percent. There may be additional city or county taxes based on the location of the sales.
https://www.nd.gov/tax/faqs/topics/26/
While charges for labor generally are exempt from sales and use taxes, labor charges separately stated or lump sum billed in connection with the sale of a fabricated item are subject to sales tax. Freight, delivery and other transportation charges associated with a sale become part of the selling price of the item being sold if the seller bills the purchaser for the freight.
https://www.avalara.com/us/en/blog/2018/11/how-to-handle-sales-tax-on-shipping-a-state-by-state-guide.html
North Carolina: All shipping and handling, transportation, and delivery charges imposed by a retailer and connected with taxable sales are generally subject to sales and use tax in North Carolina, whether included in the sale price or separately stated. If both taxable and exempt sales are listed on an invoice, shipping and handling charges should be allocated proportionally to each item.
https://www.avalara.com/taxrates/en/state-rates/north-dakota/north-dakota-sales-tax-guide.html
If you have sales tax nexus in North Dakota, you’re required to register with the Office of State Tax Commissioner and to charge, collect, and remit the appropriate tax to the state. For more information, see North Dakota Remote seller sales tax FAQ , SB 2191 , SB 2298 .
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