Are licensed motor vehicles subject to state and local sales tax?
Sales: The sales of licensed motor vehicles, including trailers and semi-trailers, are subject to a 5 percent motor vehicle excise tax instead of state and local sales taxes. Licensed motor vehicles are not subject to local option taxes. The motor vehicle excise tax is imposed on the purchase price of any motor vehicle that must be registered in North Dakota for use on the highways and streets of this state. The purchaser of a motor vehicle is responsible to license the vehicle and pay the motor vehicle excise tax to the Motor Vehicle Division of the North Dakota Department of Transportation at the time of registration if the dealer did not collect the tax as a convenience for the customer. Snowmobiles and all-terrain vehicles (ATVs) that will be used on land other than that owned or leased by the owner must be registered with the Motor Vehicle Division and will be subject to the 5 percent motor vehicle excise tax at the time of registration. Snowmobiles and ATVs purchased at retail th
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