North Dakota
The State of North Dakota mandates the imposition of sales taxes on certain items sold by Registry Coins and shipped to a North Dakota address. It is imperative to collect these taxes on (1) copper products, (2) numismatic coins, (3) precious metal bullion that does not meet certain purity requirements, (4) accessory items, and (5) processed items. All other products sold by Registry Coins are exempt from these taxes.
The ensuing definitions pertain to products subject to tax collection in North Dakota:
Numismatic Coins. Coins that possess an added external worth surpassing the intrinsic value of the precious metal they contain, attributed to factors such as rarity, condition, age, or other external influences.
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. Refined precious metals transformed by third parties into objects esteemed for qualities beyond their metal value, such as colorized coins or statues.
Sales taxes in North Dakota are calculated at checkout on the Registry Coins website based on (1) the taxation status of items vended by Registry Coins in North Dakota as delineated earlier, and (2) the particular tax rates set by the taxing jurisdiction at the delivery location in North Dakota.
Registry Coins began collecting sales taxes in North Dakota on June 1, 2024. Our sales tax license number in North Dakota is 3821780.
If you operate as a North Dakota-based reseller and intend to submit a Reseller Certificate to Registry Coins, please get in touch with us at Contact@RegistryCoins.com. After we’ve received your filled-out Reseller Certificate, we’ll input it into our system. As long as your Reseller Certificate remains valid and active, you will not incur any sales taxes on future orders.
Please note: The preceding overview does not cover all aspects of sales tax laws and requirements in the State of North Dakota. Its aim is to offer a concise summary of the relevant laws and requirements pertaining to transactions with Registry Coins that are currently applicable in the state. 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 at https://www.nd.gov/tax/.