North Dakota – Internet Access Charges Exempt From Sales Tax Beginning July 1, 2017

SALT Report 3904 – Beginning July 1, 2017, all charges for Internet access will be exempt from sales and use taxes in the state of North Dakota.

North Dakota has been one of the few remaining states allowed to tax Internet access after Congress approved the original Internet Tax Freedom Act in 1998. However, during the 2015 legislative session, the North Dakota Legislative Assembly approved and the governor signed Senate Bill 2096, which exempts all charges for internet access beginning July 1, 2017.


For More Information:
SB 2096

Congress Makes Internet Access Tax Ban Permanent