# North Dakota — Vehicle trade-in sales tax credit rules by state -- full price taxed, or only the difference

For North Dakota, trade-in credit allowed is full credit, recorded from its source on 2026-08-20.

- **State:** North Dakota _(our reading, not quoted from the source)_
- **Trade-in credit allowed:** full credit _(our reading, not quoted from the source)_

## What the source says

> When a motor vehicle, or any tangible personal property subject to sales and use tax upon resale, is traded in to purchase a vehicle, the trade-in credit is subtracted from the selling price of the vehicle to determine the taxable purchase price.

## Source

- https://www.tax.nd.gov/sites/www/files/documents/guidelines/business/sales-use/gl-21963.pdf

Last verified: 2026-08-20. Review by: 2027-08-20.
Part of [Vehicle trade-in sales tax credit rules by state -- full price taxed, or only the difference](https://referencesource.org/vehicle-trade-in-sales-tax-credit-by-state/).