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

FAQ Articles

What is the sales and use tax responsibility for an out-of-state company doing business in North Dakota?

An out-of-state company with sufficient physical presence in North Dakota doing retail or wholesale business in the state must obtain a North Dakota Sales, Use, and Gross Receipts Tax Permit and must file returns according to the filing status assigned at the time the permit is issued.

Corporations, limited liability companies, limited partnerships and limited liability partnerships organized under the laws of a state other than North Dakota are considered foreign companies. All foreign companies having a physical presence in North Dakota must obtain a Certificate of Authority from the North Dakota Secretary of State.

Companies without sufficient physical presence may voluntarily collect tax as a service to their customers after they have applied for a North Dakota sales tax permit.

Contractors please see the following questions:

  • I am a contractor bidding jobs in North Dakota . What are my obligation for sales or use tax?
    • See FAQ below
  • I am a contractor bidding jobs outside of North Dakota . What are my obligations for sales or use tax?
    • See FAQ below

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

What is the sales and use tax responsibility for an out-of-state company doing business in North Dakota?

An out-of-state company with sufficient physical presence in North Dakota doing retail or wholesale business in the state must obtain a North Dakota Sales, Use, and Gross Receipts Tax Permit and must file returns according to the filing status assigned at the time the permit is issued.

Corporations, limited liability companies, limited partnerships and limited liability partnerships organized under the laws of a state other than North Dakota are considered foreign companies. All foreign companies having a physical presence in North Dakota must obtain a Certificate of Authority from the North Dakota Secretary of State.

Companies without sufficient physical presence may voluntarily collect tax as a service to their customers after they have applied for a North Dakota sales tax permit.

Contractors please see the following questions:

  • I am a contractor bidding jobs in North Dakota . What are my obligation for sales or use tax?
    • See FAQ below
  • I am a contractor bidding jobs outside of North Dakota . What are my obligations for sales or use tax?
    • See FAQ below

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