Last updated February 1, 2018
These instructions will help you secure a North Dakota sales tax license. For more information about sales tax in North Dakota check out our North Dakota Sales Tax Guide for Businesses.
1. Who needs a sales tax permit in North Dakota?
Retailers engaged in business in North Dakota must apply for a sales tax license in North Dakota. Find out more about what constitutes doing business in our North Dakota Sales Tax Guide.
North Dakota law includes an exception for small sellers which will require sales tax collection by remote sellers ONLY IF their taxable sales into the state exceed $100,000 in the current or previous calendar year.
NOTE: Prior to July 1, 2019, North Dakota’s small seller exception also included a sales threshold of 200 or more separate transactions in the prior or current year. The transactions threshold was repealed, effective July 1, 2019. Remote sellers who only met the transactions threshold in 2018 or 2019 must continue to collect North Dakota sales tax through June 30, 2019. After June 30, 2019, those remote sellers may cancel their North Dakota sales and use tax permit and discontinue collecting North Dakota sales tax.
2. How do you register for a sales tax permit in North Dakota?
Apply online at the North Dakota Taxpayer Access Point (TAP).
Or file by mail using the North Dakota Application for Income Tax Withholding and Sales and Use Tax Permit.
Send the completed form to:
Office of State Tax Commissioner
600 E. Boulevard Ave., Dept 127
Bismarck, ND 58505-0599
Or email to: email@example.com
Or Fax to: 701.328.0332
3. What information do you need to register for a sales tax permit in North Dakota?
- Personal identification info (SSN, address, etc.)
- Business identification info (EIN, address, etc.)
- Type of business entity
- NAICS code
- Description of business activities
4. How much does it cost to apply for a sales tax permit in North Dakota?
It’s free to apply for a sales tax permit, but other business registration fees may apply.
5. How long does it take to receive your North Dakota sales tax permit?
North Dakota doesn’t specify how long it takes to receive your sales tax permit, but some states can take up to 2-3 weeks to get your sales tax number to you.
6. Do you have to renew your North Dakota sales tax permit?
You are not required to renew your North Dakota sales tax license.
7. How can I learn more about North Dakota sales tax?
- Read our North Dakota Sales Tax Guide for Businesses
- Find the best contact number to call the North Dakota Department of Revenue
- Got questions? Ask our vetted list of sales tax experts