Regulatory Overview
State STR LicenseNot Required
State Preemption LawNo
Permit RequiredNone at State Level
Owner-Occupied RequiredNo
Last Verified2026-01
Official source: https://www.nd.gov/tax
Tax Breakdown
5%
State Sales Tax
0%
Lodging / TOT
Est. Total Tax Burden~5%
Total is an estimate. Local taxes, county surcharges, and platform fees vary. Always verify with your local tax authority.
Key Rule Summary
No state STR license. Sales tax applies. Very permissive, minimal local STR regulation. Small STR market statewide.
Major City Rules
2 cities tracked
Fargo
Host Friendly
No STR-specific requirements
Bismarck
Host Friendly
Business license, state tax
Housing Market Data — US Census ACS
ACS 5-Year 2022
372,376
Total Housing Units
14.1%
Vacancy Rate
63.2%
Owner-Occupied
36.8%
Renter-Occupied
13,102
Seasonal/Vacation Units
3.5%
Seasonal Unit %
Source: US Census Bureau ACS 5-Year Estimates · Seasonal/vacation units are a proxy for STR-receptive housing stock.