North Dakota Statewide Rule

North Dakota Sales Tax on Short-Term Rental Stays

Some RestrictionsApplies statewide across North Dakota (2026)

Key Facts

State sales tax rate: 5 percent
Governing statute: N.D.C.C. § 57-39.2-02.1
Exempt after: 30+ consecutive days
Enforcing agency: Office of State Tax Commissioner
Old lodging tax: § 57-39.2-03.8 repealed 2005

Last verified: July 31, 2026

Summary

North Dakota imposes a 5 percent state sales tax on gross receipts from renting a hotel, motel room, or other accommodations, including Airbnb and Vrbo-style short-term rentals, occupied for fewer than 30 consecutive days.

57-39.2-02.1. Sales tax imposed. 1. Except as otherwise expressly provided in this chapter, there is imposed a tax of five percent upon the gross receipts of retailers from all sales at retail, including the leasing or renting of tangible personal property as provided in this section, within this state of the following to consumers or users: ... e. The leasing or renting of a hotel or motel room or other accommodations.

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Full Breakdown

Under N.D.C.C. § 57-39.2-02.1, the state levies a 5 percent sales tax on gross receipts from "the leasing or renting of a hotel or motel room or other accommodations," language that reaches short-term rentals booked through Airbnb and Vrbo. Stays of 30 or more consecutive days by the same occupant for residential housing are exempt under § 57-39.2-04(22). The separate statewide lodging tax formerly at § 57-39.2-03.8 was repealed in 2005. Hosts must hold a sales tax permit and remit collections to the North Dakota Office of State Tax Commissioner, and cities and counties layer their own local lodging taxes on top.

Violations & Penalties

Operating without a sales tax permit or failing to remit the 5 percent tax exposes a host to assessment of back taxes, penalty, and interest by the North Dakota Office of State Tax Commissioner under Chapter 57-39.2.

Frequently Asked Questions

Does North Dakota tax short-term rentals like Airbnb?

Yes. The 5 percent state sales tax applies to renting a hotel, motel room, or other accommodations, which covers short-term rentals occupied for fewer than 30 consecutive days.

Are long-term stays taxed?

No. Under § 57-39.2-04(22), accommodations occupied by the same person for 30 or more consecutive days as residential housing are exempt from the state sales tax.

Is there a separate statewide lodging tax?

The statewide separate lodging tax at § 57-39.2-03.8 was repealed in 2005. Only the general 5 percent sales tax applies statewide, though cities and counties impose their own local lodging taxes.

Sources

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