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FAQ Articles

Which organizations are eligible for an exemption and how do they apply?

Government entities and organizations specifically exempt by statute qualify for sales tax exemption in North Dakota. North Dakota law does not exempt religious, charitable or non-profit organizations. Purchases made by churches are subject to tax; however, bibles, prayer books, hymnals and religious textbooks purchased by churches are exempt by state statute.

Exempt organizations include:

  1. Government entities
  2. Federal chartered corporations
  3. Public and private non-profit schools
  4. Hospitals, nursing homes, intermediate, basic care, assisted living facilities, and emergency medical providers licensed by the North Dakota Department of Health and Human Services (on qualifying purchases)
  5. Qualifying voluntary health organizations

To apply, organizations must complete, sign, mail or fax an application to the Tax Commissioner requesting an exemption certificate. An application may be found on our website.

Upon approval of the application, the exempt organization will receive a Certificate of Exempt Status – Exempt Organization containing a number beginning with an E followed by a four or five digit number. A copy of the North Dakota sales tax exemption certificate must be presented to the supplier when purchases are made. North Dakota does not recognize exemption certificates or numbers issued by other states, government entities or a Federal Employer Identification Number as a valid exemption number. A qualifying out of state entity may apply for a North Dakota Exemption number.

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

Which organizations are eligible for an exemption and how do they apply?

Government entities and organizations specifically exempt by statute qualify for sales tax exemption in North Dakota. North Dakota law does not exempt religious, charitable or non-profit organizations. Purchases made by churches are subject to tax; however, bibles, prayer books, hymnals and religious textbooks purchased by churches are exempt by state statute.

Exempt organizations include:

  1. Government entities
  2. Federal chartered corporations
  3. Public and private non-profit schools
  4. Hospitals, nursing homes, intermediate, basic care, assisted living facilities, and emergency medical providers licensed by the North Dakota Department of Health and Human Services (on qualifying purchases)
  5. Qualifying voluntary health organizations

To apply, organizations must complete, sign, mail or fax an application to the Tax Commissioner requesting an exemption certificate. An application may be found on our website.

Upon approval of the application, the exempt organization will receive a Certificate of Exempt Status – Exempt Organization containing a number beginning with an E followed by a four or five digit number. A copy of the North Dakota sales tax exemption certificate must be presented to the supplier when purchases are made. North Dakota does not recognize exemption certificates or numbers issued by other states, government entities or a Federal Employer Identification Number as a valid exemption number. A qualifying out of state entity may apply for a North Dakota Exemption number.

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