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 600 E. Boulevard Ave.
  Bismarck, ND 58505-0599
  701.328.7088 phone
  701.328.3700 fax
  877.328.7088 toll-free

Sales & Use Calendar


2009:
January 09 · February 09 · March 09 · April 09 · May 09 · June 09 · July 09 · August 09 · September 09 · October 09 · November 09 · December 09

2009

January 31

Important note: Because January 31 falls on a Saturday, any return, tax payment, or other required action is not due until February 2

Sales and use taxes:

  • Monthly sales and use tax return and tax are due for December 2008
  • Quarterly sales and use tax return and tax are due for 4th quarter of 2008
  • Monthly restaurant and lodging tax return and tax are due for December 2008
  • Quarterly restaurant and lodging tax return and tax are due for 4th quarter of 2008
  • Monthly motor vehicle rental tax return and tax are due for December 2008
  • Quarterly motor vehicle rental tax return and tax are due for 4th quarter of 2008

Motor vehicle excise tax:

  • Quarterly motor vehicle excise tax return for additional lease charges is due for 4th quarter of 2008

February 15

Important note: Because February 15 falls on a Sunday, any return, tax payment, or other required action is not due until February 16

Sales and use taxes:

  • Motor vehicle 3% rental surcharge return and surcharge are due for 2008 calendar year

February 28

Important note: Because February 28 falls on a Saturday, any return, tax payment, or other required action is not due until March 2

Sales and use taxes:

  • Monthly sales and use tax return and tax are due for January 2009
  • Monthly restaurant and lodging tax return and tax are due for January 2009
  • Monthly motor vehicle rental tax return and tax are due for January 2009

March 31

Sales and use taxes:

  • Monthly sales and use tax return and tax are due for February 2009
  • Monthly restaurant and lodging tax return and tax are due for February 2009
  • Monthly motor vehicle rental tax return and tax are due for February 2009

April 30

Sales and use taxes:

  • Monthly sales and use tax return and tax are due for March 2009
  • Quarterly sales and use tax return and tax are due for 1st quarter of 2009
  • Monthly restaurant and lodging tax return and tax are due for March 2009
  • Quarterly restaurant and lodging tax return and tax are due for 1st quarter of 2009
  • Monthly motor vehicle rental tax return and tax are due for March 2009
  • Quarterly motor vehicle rental tax return and tax are due for 1st quarter of 2009

Motor vehicle excise tax:

  • Quarterly motor vehicle excise tax return for additional lease charges is due for 1st quarter of 2009

May 31

Important note: Because May 31 falls on a Sunday, any return, tax payment, or other required action is not due until June 1

Sales and use taxes:

  • Monthly sales and use tax return and tax are due for April 2009
  • Monthly restaurant and lodging tax return and tax are due for April 2009
  • Monthly motor vehicle rental tax return and tax are due for April 2009

June 30

  • Compensated monthly sales and use tax return and tax are due. Due date changed by 2009 Legislature and House Bill 1083.

Sales and use taxes:

  • Monthly sales and use tax return and tax are due for May 2009
  • Monthly restaurant and lodging tax return and tax are due for May 2009
  • Monthly motor vehicle rental tax return and tax are due for May 2009

July 1

  • Natural gas becomes exempt from Sales Tax

July 31

Sales and use taxes:

  • Monthly sales and use tax return and tax are due for June 2009
  • Quarterly sales and use tax return and tax are due for 2nd quarter of 2009
  • Monthly restaurant and lodging tax return and tax are due for June 2009
  • Quarterly restaurant and lodging tax return and tax are due for 2nd quarter of 2009
  • Monthly motor vehicle rental tax return and tax are due for June 2009
  • Quarterly motor vehicle rental tax return and tax are due for 2nd quarter of 2009

Motor vehicle excise tax:

  • Quarterly motor vehicle excise tax return for additional lease charges is due for 2nd quarter of 2009

August 31

  • Monthly sales and use tax return and tax are due for July 2009
  • Monthly restaurant and lodging tax return and tax are due for July 2009
  • Monthly motor vehicle rental tax return and tax are due for July 2009

September 30

Sales and use taxes:

  • Monthly sales and use tax return and tax are due for August 2009
  • Monthly restaurant and lodging tax return and tax are due for August 2009
  • Monthly motor vehicle rental tax return and tax are due for August 2009

October 31

Important note: Because October 31 falls on a Saturday, any return, tax payment, or other required action is not due until November 2

Sales and use taxes:

  • Monthly sales and use tax return and tax are due for September 2009
  • Quarterly sales and use tax return and tax are due for 3rd quarter of 2009
  • Monthly restaurant and lodging tax return and tax are due for September 2009
  • Quarterly restaurant and lodging tax return and tax are due for 3nd quarter of 2009
  • Monthly motor vehicle rental tax return and tax are due for September 2009
  • Quarterly motor vehicle rental tax return and tax are due for 3rd quarter of 2009

Motor vehicle excise tax:

  • Quarterly motor vehicle excise tax return for additional lease charges is due for 3rd quarter of 2009

November 30

Sales and use taxes:

  • Monthly sales and use tax return and tax are due for October 2009
  • Monthly restaurant and lodging tax return and tax are due for October 2009
  • Monthly motor vehicle rental tax return and tax are due for October 2009

December 31

Sales and use taxes:

  • Monthly sales and use tax return and tax are due for November 2009
  • Monthly restaurant and lodging tax return and tax are due for November 2009
  • Monthly motor vehicle rental tax return and tax are due for November 2009

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