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    Occupancy tax collection and remittance by Airbnb in North Dakota

    State of North Dakota

    Guests who book Airbnb listings that are located in the State of North Dakota will pay the following tax as part of their reservation:

    • North Dakota State Sales Tax: 5% of the listing price including any cleaning fees, for reservations 29 nights and shorter. For detailed information, please visit the North Dakota Office of State Tax Commissioner website.
    • City and/or County Sales and Gross Receipts Tax: 0.25%-3% of the listing price including any cleaning fees, for reservations 29 nights and shorter. For detailed information, please visit the North Dakota Office of State Tax Commissioner website.
    • City Lodging Tax: 1%-2% of the listing price including any cleaning fees, for reservations 29 nights and shorter. For detailed information, please visit the North Dakota Office of State Tax Commissioner website.
    • City Lodging and Restaurant Tax: 0.25%-1% of the listing price including any cleaning fees, for reservations 29 nights and shorter. For detailed information, please visit the North Dakota Office of State Tax Commissioner website.

    Grand Forks

    Guests who book Airbnb listings that are located in the City of Grand Forks, ND will pay the following tax as part of their reservation:

    • Hotel-Motel Tax: 3% of the listing price including any cleaning fees, for reservations 29 nights and shorter. For detailed information, please visit the City of Grand Forks Sales and Use Tax website.

    Fargo

    Guests who book Airbnb listings that are located in the City of Fargo, ND will pay the following tax as part of their reservation:

    • Lodging Tax: 3% of the listing price including any cleaning fees, for reservations 29 nights and shorter. For detailed information, please visit the City of Fargo Finance Department website.

    Find out more about how occupancy tax collection and remittance by Airbnb works.

    Note: Hosts located in these areas are responsible for assessing all other tax obligations, including state and city jurisdictions. Hosts with listings in these areas should also review their agreement with Airbnb under the Terms of Service and familiarize themselves with the Occupancy Tax provisions which allow us to collect and remit taxes on their behalf and explains how the process works. Under those provisions, hosts instruct and authorize Airbnb to collect and remit Occupancy Taxes on their behalf in jurisdictions where Airbnb decides to facilitate such collection. If a host believes applicable laws exempt the host from collecting a tax that Airbnb collects and remits on the host's behalf, the host has agreed that, by accepting the reservation, the host is waiving that exemption. If a host does not want to waive an exemption the host believes exists, the host should not accept the reservation.