A North Dakota general bill of sale is the catch-all document for transferring untitled personal property — farm equipment, tools, oilfield iron, tack, electronics, furniture, livestock other than horses. ND does not regulate these transfers, so the bill of sale exists to protect both parties: it proves who owned what, when, for how much, and on what terms (AS-IS, working condition, etc.).
A general bill of sale works for furniture, tools, equipment, or any personal property — but only if written correctly. Our step-by-step guide shows exactly what language to include so the document holds up if there is ever a dispute. Read: How to Write a Bill of Sale (Step-by-Step) →
North Dakota General Bill of Sale — What You Need to Know
North Dakota Office of State Tax Commissioner (sales tax guidance)
Primary ID Field
Serial Number
Sales Tax
Exempt
Title Required
No
A general bill of sale documents the private-party transfer of personal property that does NOT have a state-issued title — tools, equipment, electronics, livestock other than horses, furniture, scrap, oilfield iron, etc. Anything with a title (vehicles, motorhomes, ATVs, snowmobiles, titled boats) needs the specific bill of sale and title-transfer paperwork for that category, not a general BOS.
Inspection
Not required
Sales Tax Details
North Dakota state sales tax is 5% on retail sales. Casual, isolated, occasional sales between non-dealer individuals are generally not subject to ND sales tax — the classic example is selling your old lawnmower to a neighbor. However, if you regularly sell similar items (more than 2-3 times per year), ND can characterize you as a dealer and require sales-tax collection and a permit. Local city sales taxes may apply on top of state rate where collected.
Exemption: Casual/occasional sales between individuals are exempt. Agricultural-use property (farm machinery, livestock for breeding/feeding) has broad ND exemptions even from licensed dealers.
Inspection Requirements
No inspection requirements for general personal property in ND.
North Dakota General Sale — Step-by-Step Checklist
Describe each item specifically: make, model, year, serial number where applicable, condition, and any included accessories.
List sale price per item if multiple items — useful for insurance, depreciation, and any tax questions.
Add "AS-IS, WHERE-IS, NO WARRANTY" language for used equipment to cut off later "you didn't tell me" claims.
Both parties: full legal names, addresses, signatures, date.
For high-value items ($5K+), notarize. ND notaries are common at banks, courthouse offices, and many UPS Stores.
Keep your copy with your tax records for at least 4 years (ND statute of limitations on sales tax assessment is 3 years, plus a buffer).
Common Pitfalls
Selling 6 lawnmowers a summer on Facebook Marketplace and assuming "casual sale" applies — ND can reclassify you as a dealer and assess unpaid sales tax plus penalties.
Vague descriptions ("misc tools, $2,000") that do not survive a later dispute about what was actually included.
No AS-IS language on a used piece of farm equipment, then getting hit with a small-claims demand when the buyer's baler fails.
Forgetting to record serial numbers on stolen-prone items (compressors, generators, welders) — without a serial number, recovery after theft is essentially impossible.
Using a general BOS for a titled vehicle, ATV, or boat — the BOS will not transfer ownership, and the buyer cannot register the unit.
Pro Tip
A clean general bill of sale with detailed descriptions, AS-IS language, and signatures is the simplest insurance available for ND private-party deals on untitled property. Five minutes of writing saves five hours of arguing later.
North Dakota General Bill of Sale — FAQs
Do I owe ND sales tax when I sell my old equipment to a neighbor?
Generally no — North Dakota treats casual, occasional, isolated sales between individuals as non-taxable. The textbook example is selling your old riding mower or used welder to your neighbor. The exemption assumes you are not in the business of selling that kind of thing. If you regularly buy and resell items for profit (flipping equipment, online resale, etc.), ND can characterize you as a dealer and require a sales-tax permit and collection from your buyers. The line is fuzzy; if you sell more than two or three items of similar type per year, talk to ND Tax before assuming exemption.
Does North Dakota require notarization on a bill of sale?
No — ND does not require notarization on a general bill of sale or on most other bills of sale. Notarization is recommended for high-value transactions, sales to out-of-state buyers, and any deal where you suspect future dispute. ND notaries are widely available at banks (often free for customers), courthouses, and shipping stores. The cost is typically $5-10 per signature, which is cheap insurance against later "I never signed that" claims on a $10K piece of farm iron.
I am buying a used grain auger from a retiring farmer — does AS-IS protect him?
Yes, in ND a private (non-dealer) seller of used farm equipment is generally protected from implied warranty claims, especially when the bill of sale clearly states "AS-IS, WHERE-IS, NO WARRANTY EXPRESS OR IMPLIED." That language puts the buyer on notice that they are accepting the equipment in its current condition with all faults. The seller can still be liable for fraudulent misrepresentation (lying about something specific), but not for failures the buyer could have discovered with reasonable inspection. For both sides, a pre-sale walk-around and notes about known issues on the BOS protects everyone.
Can I use a general bill of sale for my snowmobile or ATV?
No — and this is a common ND mistake. Snowmobiles, ATVs, and UTVs are titled through ND Game and Fish, and they require the proper title-transfer paperwork (back of the title signed by the seller, plus NDGF application). A general bill of sale is fine as supplemental documentation of price, but it does not transfer ownership and will not get you registered. Same logic for boats with motors (NDGF), motorhomes and titled trailers (NDDOT), and cars and trucks (NDDOT). Use a general BOS only for things that don't carry a state-issued title.