ND Sales Tax Collection & Remittance Procedures

North Dakota imposes a sales tax on retail sales. The sales tax is paid by the purchaser and collected by the seller. At UND, it is the responsibility of individual departments to collect and remit sales tax for sales of items subject to such tax. Currently there are several departments at UND that already do this, but we have not had a defined process to ensure UND is in compliance with ND State tax law and departments are consistent with UND’s accounting practices.

Therefore, to define the process and ensure everyone is on the same page, the Controller’s office has recently created procedures (with input from the ND tax department and the SSC) for sales tax collection and remittance. The new procedures are now available on the Controller’s website https://campus.und.edu/finance/accounting-services-controller/nd-sales-tax-procedures.html

We believe this resource will be useful as departments express interest in selling more items. Please contact tamara.barber@und.edu in the Controller’s office if you have any questions.