Sales and Use Forms and Instructions

If you have trouble using any of these forms, you may be using an older version of Adobe Acrobat Reader. Download the current version by clicking the above icon.

Applications

• Application For Sales Tax Exemption Certificate - (311kb fill-in pdf) To be used by organizations that are exempt by statute from paying North Dakota sales or use tax. See the Exempt Organizations guideline for information about the types of organizations that qualify.
• New Business Information & Registration
• Sales/Use Tax Permit and Income Tax Withholding Application - (319kb fill-in pdf)
• Sales Tax Permit Application for Sole Proprietors - (55kb fill-in pdf) - To be used by individuals that make sales at special events.

Audit Forms

• Audit Bill Back Form - (61kb fill-in pdf)

Bond Forms

• Sales and Use Tax Permit Cash Bond - (87kb fill-in pdf)
  To document a cash bond obtained for sales tax.
• Sales and Use Tax Permit Surety Bond - (94kb fill-in pdf)
  To document a surety bond obtained for sales tax.

Exemption Certificate Forms

• Certificate of Processing - (165kb fill-in pdf)
• Certificate of Resale - (163kb fill-in pdf)
• Contractor's Certificate - (168kb fill-in pdf)
• Exemption Certificate for U.S. Government - (300kb fill-in pdf)
  Credit Card Purchases billed directly to and paid directly by the Federal Government.

Return Forms

• Form ST - Sales and Use Tax Return - (333kb fill-in pdf)
  For use by registered sales and use tax permit holders. This is a taxpayer copy with instructions. Please file on original preprinted form provided by Tax Commissioner whenever possible.
• Schedule ST-Local - (342kb fill-in pdf)
  For use with form ST to report more than ten local sales taxes (City/County).
• One-Time Sales and Use Tax Return - (288kb fill-in pdf) Do not use this form if you have a sales tax permit. This form is:
• For use by North Dakota residents to pay use tax on goods purchased tax free from out-of-state retailers.
• For use by out-of-state retailers who do not have nexus in North Dakota to report a one-time sale.
• To pay use tax on watercraft purchased from an out-of-state dealer.

Special Refund Forms

• Claim for Refund of City or County Sales and Use Tax - (65kb fill-in pdf)
• Request for Sales Tax Refund for Canadian Residents - (71kb fill-in pdf) - Updated 1/23/2008
  • Notice for Canadian Residents Filing A Request for Sales Tax Refund - (35kb pdf)

Other Forms

• Special Event Vendor Listing
  • Downloadable Excel File - (804kb pdf) to be sent as an attachment to salestax@nd.gov (Preferred Method of submitting list.)
  • Fillable PDF - (304kb pdf)
• Certificate of Purchase - Montana Residents - (46kb fill-in pdf)
• Change of Address Form - (134kb fill-in pdf)
  To change address for Sales and Use Tax permit holders.
• Declaration of Managers, Members, Governor's, Partners and Corporate Officers - (278kb pdf)
  To update corporate officers when there is a change in corporate officers.
• Form 500 - (122kb fill-in pdf)
  Designation of Representative and Authorization to Disclose Information.
• Interstate Questionnaire - (159kb fill-in pdf)
  To determine if an out of state business has nexus in North Dakota.
• Snowmobile/Off-Highway Vehicle Sales Summary - (296kb fill-in pdf)

---

If you would like us to mail the forms and instructions to you, use our information request form.