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Sales Tax Requirements

Sales and Use Tax Requirements (29kb pdf)
General information and special guidelines for certain types of business.
Sales and Use Tax Guidelines for Out-of-State Retailers (104kb pdf)
Guidelines to help inform out of state retailers about tax obligation in North Dakota.
Sales and Use Tax Permit Application (319kb pdf)
Use this form to apply for a Sales and Use Tax Permit. This form can be completed on-line. Print and sign the application with the required signatures and mail to the address shown in the instructions.
Sales and Use Tax Guidelines for Specific Business Activities
Sales and Special Taxes Guidelines.

Sales Tax Taxpayer Access Point (TAP)

North Dakota Sales Tax Taxpayer Access Point (TAP) is an option offered by the Office of State Tax Commissioner to all sales tax permit holders. Registered users will be able to file and remit their sales taxes using a web-based PC program.

What is Taxpayer Access Point (TAP)
If you hold a North Dakota sales and use tax permit, you may file your sales and use tax returns over the Internet using the North Dakota Taxpayer Access Point (TAP).

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