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I am a contractor bidding jobs in ND. What are my obligations for sales or use tax? North Dakota

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  • I am a contractor bidding jobs in ND. What are my obligations for sales or use tax? North Dakota

    Contractors and subcontractors are regarded as the final users of all tangible personal property incorporated into real property. As the final user, the contractor may pay sales tax at the time of purchase on the cost of materials purchased or accrue the use tax on the cost of the materials when the materials are taken out of inventory and installed into real property. Cost of materials may include freight and delivery charges.

    Contractors installing materials on projects owned by exempt entities are subject to use tax based on the cost of the materials installed. Please review the Contractors guideline for more information regarding contractors and their sales and use tax responsibilities.
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