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FAQ Articles

Does a change in ownership or purchase of an existing business require a new sales tax permit?

Sales tax permits are not transferable and a new permit must be obtained if a business has a change in ownership. A change in ownership may include changing from a sole proprietor to a partnership or corporation, a change of partners, purchasing an existing retail or service-related business, or reorganization resulting in a change of the federal identification number (Fed ID#). If a corporation’s officers change, but the Fed ID# remains the same, a new permit is not required, but the business must complete and mail a corporate officer update form to our office.

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

Does a change in ownership or purchase of an existing business require a new sales tax permit?

Sales tax permits are not transferable and a new permit must be obtained if a business has a change in ownership. A change in ownership may include changing from a sole proprietor to a partnership or corporation, a change of partners, purchasing an existing retail or service-related business, or reorganization resulting in a change of the federal identification number (Fed ID#). If a corporation’s officers change, but the Fed ID# remains the same, a new permit is not required, but the business must complete and mail a corporate officer update form to our office.

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