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FAQ Articles

If I start a new retail business or purchase an existing retail business, what are my sales, use and gross receipts tax responsibilities?

If you open a new retail business or purchase an existing retail business, you must obtain a North Dakota Sales, Use, and Gross Receipts Tax Permit from the Tax Commissioner. You also must file a sales, use and gross receipts tax return according to the filing status assigned to your business when the permit is issued. North Dakota law also requires a business operating under a trade or business name to register the name with the North Dakota Secretary of State. To register a name, please contact the Secretary of State at 701.328.4284.

To obtain a sales, use, and gross receipts tax permit, complete an application and submit it to our office no less than 30 days prior to opening for business. If you purchase an existing business, you must apply for a new sales tax permit, as permits are not transferable.

The sales, use, and gross receipts tax return is used to report the sales and remit the sales and use tax for the reporting period preprinted on the form sent to you. A return must be filed even if no sales were made during the reporting period.

Sales, Use and Gross Receipts Tax Requirements

nd.gov - The Official Portal for North Dakota State Government
North Dakota: Legendary. Follow the trail of legends

Ryan Rauschenberger
Tax Commissioner
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FAQ Articles

If I start a new retail business or purchase an existing retail business, what are my sales, use and gross receipts tax responsibilities?

If you open a new retail business or purchase an existing retail business, you must obtain a North Dakota Sales, Use, and Gross Receipts Tax Permit from the Tax Commissioner. You also must file a sales, use and gross receipts tax return according to the filing status assigned to your business when the permit is issued. North Dakota law also requires a business operating under a trade or business name to register the name with the North Dakota Secretary of State. To register a name, please contact the Secretary of State at 701.328.4284.

To obtain a sales, use, and gross receipts tax permit, complete an application and submit it to our office no less than 30 days prior to opening for business. If you purchase an existing business, you must apply for a new sales tax permit, as permits are not transferable.

The sales, use, and gross receipts tax return is used to report the sales and remit the sales and use tax for the reporting period preprinted on the form sent to you. A return must be filed even if no sales were made during the reporting period.

Sales, Use and Gross Receipts Tax Requirements

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