If your business is operating in North Dakota, you may need to register for sales tax with the state's Tax Commissioner. Sales tax registration is required for businesses that sell tangible personal property or certain services in North Dakota.
How to get a North Dakota Sales Tax License
There are 2 sales tax setup tasks you may need to complete in North Dakota to get your sales tax licence. You can follow the guide below to help you get registered directly with the North Dakota agencies or use Mosey to do it.
Use Mosey to register for sales tax in North Dakota.
Avoid the manual work and headache of registering with state agencies yourself. Automate it with Mosey and stay compliant.
North Dakota Sales Tax Exemption for Corporation
North Dakota law specifically exempts government entities and certain organizations from sales tax on purchases they make. Exempt organizations include Government entities, Federal chartered corporations (American National Red Cross, Big Brothers – Big Sisters of America), Public and private non-profit schools, Hospitals, nursing homes, emergency medical providers licensed by the North Dakota Department of Health and Human Services (on qualifying purchases), etc., Qualifying voluntary health organizations, and Qualifying senior citizen organizations. Exempt organizations must submit the Application for Sales Tax Exemption Certificate (Form SFN 21919) with the State Tax Commissioner. North Dakota law does not exempt religious, charitable, or non-profit organizations.
Complete Application for Sales Tax Exemption Certificate
Download and complete the Application for Sales Tax Exemption Certificate.
Submit Application for Sales Tax Exemption Certificate
Submit the Application for Sales Tax Exemption Certificate by emailing the completed form to the State Tax Commissioner.
North Dakota Sales and Use Tax Setup for Corporation, LLP, LLC
If you sell tangible personal property or service in North Dakota, you have nexus and are required to hold a North Dakota Sales and Use Tax Permit and to collect taxes. The sales tax rate is 5%. Out-of-state retailers are required to register and collect sales tax if they have over $100,000 in gross receipts from North Dakota sales or 200 or more separate transactions in North Dakota. Note: SaaS is not considered a taxable service in North Dakota. Nonprofit organizations that operate ongoing and in direct competition with other retailers must collect and remit sales tax. The gross receipts from sales made by qualifying nonprofit organizations may be exempt from sales tax under certain conditions.
Apply for a Sales and Use Tax Permit
Visit ND TAP and select “Apply for a Sales & Use or Withholding Account”, and on the next screen, select “Electronic Application”. From there, select “New Business” or “Additional Tax Type”, whichever applies, to apply for a sales & use tax permit.
North Dakota Sales Tax Filing Requirements & Deadlines
There are 2 sales tax filing requirements & deadlines you may need to complete in North Dakota. You can follow the guide below or use Mosey to do it.
North Dakota Sales and Use Tax Filing for LLC, Corporation, LLP
Sales and Use Tax in North Dakota is due and payable in quarterly installments on the last day of the month following the calendar quarter. Note: Businesses with taxable sales exceeding $333,000 must file and pay monthly.
File Sales and Use Tax Report and Make Payment
File your quarterly sales and use tax reports and make payments at the same time online using your ND TAP account.
