Automobiles - Sales

Motor vehicles, including snowmobiles and all-terrain vehicles, purchased or acquired in or outside of the state of North Dakota for use on the streets and highways of this state are required to be registered with the North Dakota department of transportation and are subject to motor vehicle excise tax in lieu of sales and use tax. Motor vehicles which are not legal for use on the streets and highways of this state or which are not registered for use on the streets and highways of this state are subject to sales and use tax. North Dakota dealers of snowmobiles and all-terrain vehicles may be required to provide lists of purchasers to the office of state tax commissioner. Such information may be used to verify the proper payment of motor vehicle excise tax or sales and use tax.