North Dakota Rental / transient occupancy tax

Rental / transient occupancy tax in North Dakota

North Dakota charges its 5% state sales tax on renting a hotel or motel room or other accommodations. Rooms or accommodations occupied by the same people as residential housing for 30 or more consecutive days are exempt. Local lodging taxes may add to it. Statute text: "there is imposed a tax of five percent upon the gross receipts of retailers from all sales at retail" (N.D. Cent. Code §§ 57-39.2-02.1(1)(e), 57-39.2-04(22)).

Verified Source: N.D. Cent. Code §§ 57-39.2-02.1(1)(e), 57-39.2-04(22) · last checked 2026-10-17