Right to Sublet
North Dakota law does not explicitly allow nor prohibit the practice of subletting. This means that a tenant’s lease will determine whether or not a rented property can be subleased. Renters should read their lease carefully. If it does not grant the right to sublet, a tenant should obtain the landlord’s written permission before doing so.
When seeking permission to sublet, a Landlord Consent Form is an efficient way to get it in writing.
Short-Term (Lodgings) Tax
For tax purposes, North Dakota defines a short-term rental (STR) as one that lasts for fewer than 30 consecutive days. Homeowners and renters are responsible for acquiring, collecting, and remitting taxes on short-term rentals unless they have a contract with a lodging marketplace that indicates the lodging marketplace is responsible for collecting and remitting taxes.[1]
North Dakota short-term rental taxes: