North Dakota: Sales Tax Handbook
How to get a North Dakota Sales & Use Tax Permit
In North Dakota, most businesses are required to have a sales tax permit. This means that, if you are considering opening a new business or are beginning to make sales in North Dakota for the first time, you will need to determine your business' permit requirements. The good news is that you can get a North Dakota Sales & Use Tax Permit and be ready to do business instantly after you submit your application. This guide will help you learn how!
- Does My Business Need A Sales Tax Permit In North Dakota?
- How To Apply For a North Dakota Sales & Use Tax Permit
- What Info Do I Need To Apply?
- Application Fee, Turnaround Time, and Renewal Info
- Apply For a North Dakota Sales & Use Tax Permit Online
- Apply For a North Dakota Sales & Use Tax Permit Offline
Who needs a North Dakota Sales & Use Tax Permit?
A sales tax permit is needed by anyone who makes retail sales of tangible personal property on a regular basis in North Dakota.
Businesses with a taxable presence within North Dakota are considered to have sales tax nexus within the state. For more details on what constitutes a taxable presence, see sales tax nexus in North Dakota.
How to get a North Dakota Sales & Use Tax Permit:
You can use North Dakota's Taxpayer Access Point (TAP) web portal to apply for a new sales tax permit. There is no fee, but you may be required to post a bond with your application (which can be refunded after two years of timely tax payments).
You are required to apply for a permit no less than 30 days before beginning business operations. Once you have a valid sales tax permit, you can start making sales tax payments via the North Dakota WebFile system at http://www.nd.gov/tax/salesanduse/elecfiling/.
If you have any questions or issues using the Taxpayer Access Point portal, you can call the ND Tax Department helpdesk at 701.328.1257.
You need the following information to apply for a North Dakota Sales & Use Tax Permit:
EIN or SSN
Business name; address; phone number,
Partner or Responsible Person's Personal Information,
Business details (begin date; type of business; etc.)
North Dakota Sales & Use Tax Permit Application Fee, Turnaround Time, and Renewal Info
You will need to pay an application fee when you apply for a North Dakota Sales & Use Tax Permit, and you will receive your permit instantly after filing your application.
Application Fee: FREE
Turnaround Time: Instantly
Permit Renewals: No Renewals Needed
Apply For Your North Dakota Sales & Use Tax Permit Now:
Get Your North Dakota Sales & Use Tax Permit Online
You can easily acquire your North Dakota Sales & Use Tax Permit online using the Taxpayer Access Point (TAP) website. If you have quetions about the online permit application process, you can contact the Office of State Tax Commissioner via the sales tax permit hotline (701) 328-1241 or by checking the permit info website .
Offline North Dakota Sales & Use Tax Permit Application Form
While generally slower than applying online, you can apply for a North Dakota Sales & Use Tax Permit for your business offline using Form SNF 59507, the "Application for Income Tax Withholding and Sales & Use Tax Permit". Form SNF 59507 can be downloaded from the Office of State Tax Commissioner here .
Alternately, you can fax Form SNF 59507 to the Office of State Tax Commissioner at (701) 328-0332.
What's Next? Now that you know how to apply for your North Dakota Sales & Use Tax Permit, learn how to collect and remit the North Dakota sales tax.
Simplify North Dakota sales tax compliance! We provide sales tax rate databases for businesses who manage their own sales taxes, and can also connect you with firms that can completely automate the sales tax calculation and filing process. Click here to get more information.
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