Collectible / Gold and Silver State Sales Taxes in North Dakota
North Dakota Laws and Regulations
The State of North Dakota requires the collection of sales taxes on certain products sold by Silver.com and delivered to a North Dakota address. These taxes must be collected on (1) copper products; (2) numismatic coins; (3) precious metal bullion which does not meet certain purity requirements; (4) accessory items; and (5) processed items. All other products sold by Silver.com are exempt from these taxes.
The following definitions apply to products on which taxes must be collected in North Dakota:
- Numismatic Coins. Coins which have an external value above and beyond the base value of the underlying precious metal, due to the item’s rarity, condition, age, or other external factor.
- Purity Requirements. Precious metal bullion which has not been refined to a purity of at least 999 parts per 1,000.
- Accessory Items. Items such as holders, tubes, coin flips, and apparel.
- Processed Items. Precious metals that have been processed by third parties into items that are valued on more than their precious metal content, such as statues or colorized coins.
Sales taxes in North Dakota are calculated at checkout on the Silver.com website based on (1) the taxability of products sold by Silver.com in North Dakota set forth above, and (2) the specific tax rates established by the taxing jurisdiction of the delivery address in North Dakota.
Silver.com began collecting sales taxes in North Dakota on November 1, 2018. Our sales tax license number in North Dakota is 34078300.
If you are a North Dakota-based reseller and wish to file a Reseller Certificate with Silver.com, please download the North Dakota Reseller Certificate form here. Once you have filled out this form, either email it to email@example.com; or mail it to Silver.com, Inc., 11700 Preston Road, Suite 660153, Dallas, TX 75230. Once we receive your completed Reseller Certificate, we will enter it into our system, and you will not be charged sales taxes on future orders as long as your Reseller Certificate remains valid and in force.
Please note: The above is not a comprehensive description of sales tax laws and requirements in the State of North Dakota. It is only intended to provide the reader with a brief overview of those sales tax laws and requirements currently in effect in the State of North Dakota that relate to the reader’s transactions with Silver.com. If you would like to research the sales tax laws and requirements in the State of North Dakota, we suggest you visit the North Dakota Office of State Tax Commissioner located at https://www.nd.gov/tax/.