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FAQ Articles

If I start a new service-related business or purchase an existing service-related business, what are my sales and use tax responsibilities?

A service-related business may be required to obtain a North Dakota sales, use, gross receipts tax permit. Even though, as a service provider your services may not be subject to sales tax, you may have a use tax obligation on purchases made to operate the business if you did not pay sales tax to your supplier (in or out of state) at the time the equipment, supplies and materials were purchased. If the business purchases all equipment, supplies and materials from retailers that collect North Dakota tax and applicable local tax, no permit is required.

Any business operating under a trade or business name should register the name with the North Dakota Secretary of State. To register a name, please contact the Secretary of State at 701.328.4284.

Sales, Use and Gross Receipts Tax Requirements Guidelines

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 service-related business or purchase an existing service-related business, what are my sales and use tax responsibilities?

A service-related business may be required to obtain a North Dakota sales, use, gross receipts tax permit. Even though, as a service provider your services may not be subject to sales tax, you may have a use tax obligation on purchases made to operate the business if you did not pay sales tax to your supplier (in or out of state) at the time the equipment, supplies and materials were purchased. If the business purchases all equipment, supplies and materials from retailers that collect North Dakota tax and applicable local tax, no permit is required.

Any business operating under a trade or business name should register the name with the North Dakota Secretary of State. To register a name, please contact the Secretary of State at 701.328.4284.

Sales, Use and Gross Receipts Tax Requirements Guidelines

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