When starting a new business, it is a challenge to figure out where to begin. In North Dakota, certain applications are required to do business:
- Sales, Use, & Gross Receipts Tax – North Dakota imposes a sales tax on the gross receipts of retailers. The tax is paid by the purchaser and collected by the retailer. Local subdivisions may also impose a local tax which is administered by the Tax Commissioner. Apply for a sales and use tax permit.
- Income Tax Withholding Tax – An employer is required to withhold North Dakota income tax from wages paid to an employee if the employee performs services within North Dakota or if the business is North Dakota-based. Apply for an income tax withholding account.
- Oil & Gas Tax – Oil and gas production tax is imposed in lieu of property taxes on oil and gas producing properties. Click here for oil and/or gas company registration.
- Alcohol Tax – A business privilege tax is imposed on alcohol and beer at the wholesale level. The tax is due from alcoholic beverage wholesalers, domestic wineries & distilleries, microbrew pubs, brewer taprooms, and out-of-state direct shippers. Click here for alcohol applications.
- Motor Fuel Tax – North Dakota imposes a fuel tax on motor vehicle fuel (gas, gasoline), special fuel (diesel, dyed diesel, natural gas, CNG, LNG), and aviation fuel (jet fuel). All refiners, terminal operators, suppliers, distributors, importers, exporters, or retail fuel locations on a Native American Reservation within the boundaries of North Dakota require a license before operating. Click here for motor fuels applications.
- Royalty Withholding Tax – A business is required to withhold royalty withholding from royalties paid to owners of oil or gas produced in North Dakota. Click here for the application to register for royalty withholding.
- Telecommunications Tax – North Dakota imposes a gross receipts tax on all telecommunication companies. Click here for the application for telecommunications carriers taxation.
Browse the tabs across the top of this section to find additional forms, applications, publications and incentives.
For more information, visit the state's New Business Registration website or contact the agencies below: