North Dakota: Sales Tax Handbook
North Dakota Sales Tax Exemption / Resale Forms 2 PDFs
If you are a retailer making purchases for resale, or need to make a purchase that is exempt from the North Dakota sales tax, you need the appropriate North Dakota sales tax exemption certificate before you can begin making tax-free purchases. This page explains how to make tax-free purchases in North Dakota, and lists two North Dakota sales tax exemption forms available for download.
- List of printable North Dakota sales tax exemption certificates
- How to use North Dakota sales tax exemption certificates
- How long are my North Dakota exemption certificates good for?
- Can I use a blanket resale exemption certificate in North Dakota?
- Uniform / Streamlined Sales Tax Certificates in North Dakota
Printable North Dakota Exemption Certificates
We have two North Dakota sales tax exemption forms available for you to print or save as a PDF file. If any of these links are broken, or you can't find the form you need, please let us know. You can find resale certificates for other states here.
|Streamlined Sales Tax Certificate of Exemption||Download Now|
|Streamlined Sales Tax Certificate of Exemption (Multistate)||Download Now|
North Dakota allows the use of uniform sales tax exemption certificates, which are general exemption certificates that can be used across multiple states. You can find more info about these uniform certificates at the bottom of this page.
How to use sales tax exemption certificates in North Dakota
A sales tax exemption certificate is a form you can fill out yourself certifying that you meet the qualifications outlined for making sales-tax-free purchases. You will need to present this certificate to the vendor from whom you are making the exempt purchase - it is up to the vendor to verify that you are indeed qualified to make a tax-exempt purchase.
The state of North Dakota provides certain forms to be used when you wish to purchase tax-exempt items such as prescription medicines.
The "Certificate of Resale" should be utilized when items are being purchased specifically to be resold.
The "Certificate of Processing" is utilized for the majority of exempt sales, as a variety of items are covered.
These forms can be downloaded on this page.
To apply the certificate, the buyer must first present the seller with their written certificate, which legally documents the exemption. The certificate should include the date it was created, the signature of the buyer or an employee or agent who signed on behalf of the buyer, both the seller's and buyer's addresses and names, the legal basis of the exemption being utilized, the buyer's tax registration or business license number, and a description of the merchandise that the buyer wishes to purchase.
How long is my North Dakota sales tax exemption certificate good for?
The certificate is considered to be infinitely valid so long as the exemption still applies.
Can I use a blanket resale exemption certificate in North Dakota?
North Dakota does permit the use of a blanket resale certificate, which means a single certificate on file with the vendor can be re-used for all exempt purchases made from that vendor. A new certificate does not need to be made for each transaction.
Acceptance of uniform sales tax certificates in North Dakota
North Dakota is a member of the Streamlined Sales and Use Tax Agreement, an interstate consortium with the goal of making compliance with sales taxes as simple as possible in member states.
Because North Dakota is a member of this agreement, buyers can use the Multistate Tax Commission (MTC) Uniform Sales Tax Certificate when making qualifying sales-tax-exempt purchases from vendors in North Dakota.
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