nd.gov - The Official Portal for North Dakota State Government
North Dakota: Legendary. Follow the trail of legends
ndTax logo
Search
Office of State Tax Commissioner, Ryan Rauschenberger : State of North Dakota
About Tax Dept. | Misc Forms/Pubs | Laws and Regs. | Links | Media Center | Newsletters Subscription
Home  | Frequently Asked Questions | Contact Us Meet the Commissioner | Mission Statement

»
rss for North Dakota Office of State Tax Commissioner YouTube North Dakota Office of State Tax Commissioner facebook logo rss for North Dakota Office of State Tax Commissioner
» Admin. and Research
» Alcohol
» Coal
» Corporation Income
» Estate
» Fiduciary
» Financial Institutions
» Fuels
» Income Tax Withholding
»Individual Income
» Oil and Gas Severance
» Property
» Sales and Use
Electronic Filing«
Electronic Payment«
Forms«
Local Tax Rate Locator«
Publications«
Special Events«
Streamlined Sales & Use«
Verify Permit Number«
Canadian Refunds«
Calendar Info«
» S Corp and Partnership
» Telecommunications
» Tobacco

» Disaster Relief
» Tax Incentives
» Tax Professionals

Career Opportunities
Frequently Asked Questions
Miscellaneous Tax Forms and Publications

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

Sales & Use Calendar


2015:
January 15 · February 15 · March 15 · April 15 · May 15 · June 15 · July 15 · August 15 · September 15 · October 15 · November 15 · December 15

2014:
January 14 · February 14 · March 14 · April 14 · May 14 · June 14 · July 14 · August 14 · September 14 · October 14 · November 14 · December 14

2015

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, use, and gross receipts tax return is due for December 2014
  • Quarterly sales, use, and gross receipts tax return is due for 4th quarter of 2014
  • Annual sales, use, and gross receipts tax return is due for calendar year 2014
  • Monthly restaurant & lodging tax and lodging tax return is due for December 2014
  • Quarterly restaurant & lodging tax and lodging tax return is due for December 2014
  • Monthly motor vehicle rental tax return is due for December 2014
  • Quarterly motor vehicle rental tax return is due for 4th quarter of 2014

Motor vehicle excise tax:

  • Quarterly motor vehicle excise tax return for additional lease charges is due for 4th quarter of 2014

February 15

Important note: Because February 15 falls on a Sunday and February 16 is a state holiday, any return, tax payment, or other required action is not due until February 17

Sales and use taxes:

  • Motor vehicle 3% rental surcharge return and surcharge are due for 2014 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, use, and gross receipts tax return is due for January 2015
  • Monthly restaurant & lodging tax and lodging tax return is due for January 2015
  • Monthly motor vehicle rental tax return and tax are due for January 2015

March 31

Sales and use taxes:

  • Monthly sales, use, and gross receipts tax return is due for February 2015
  • Monthly restaurant & lodging tax and lodging tax return is due for February 2015
  • Monthly motor vehicle rental tax return is due for February 2015

April 30

Sales and use taxes:

  • Monthly sales, use, and gross receipts tax return is due for March 2015
  • Quarterly sales, use, and gross receipts tax return is due for 1st quarter of 2015
  • Monthly restaurant & lodging tax and lodging tax return is due for March 2015
  • Quarterly restaurant & lodging tax and lodging tax return is due for 1st quarter of 2015
  • Monthly motor vehicle rental tax return is due for March 2015
  • Quarterly motor vehicle rental tax return is due for 1st quarter of 2015

Motor vehicle excise tax:

  • Quarterly motor vehicle excise tax return for additional lease charges is due for 1st quarter of 2015

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, use, and gross receipts tax return is due for April 2015
  • Monthly restaurant & lodging tax and lodging tax return is due for April 2015
  • Monthly motor vehicle rental tax return is due for April 2015

June 30

Sales and use taxes:

  • Monthly sales, use, and gross receipts tax return is due for May 2015
  • Monthly are restaurant & lodging tax and lodging tax return is due for May 2015
  • Monthly motor vehicle rental tax return is due for May 2015

July 31

Sales and use taxes:

  • Monthly sales, use, and gross receipts tax return is due for June 2015
  • Quarterly sales, use, and gross receipts tax return is due for 2nd quarter of 2015
  • Monthly restaurant & lodging tax and lodging tax return is due for June 2015
  • Quarterly restaurant & lodging tax and lodging tax return is due for 2nd quarter of 2015
  • Monthly motor vehicle rental tax return is due for June 2015
  • Quarterly motor vehicle rental tax return is due for 2nd quarter of 2015

Motor vehicle excise tax:

  • Quarterly motor vehicle excise tax return for additional lease charges is due for 2nd quarter of 2015

August 31

  • Monthly sales, use, and gross receipts tax return is due for July 2015
  • Monthly restaurant & lodging tax and lodging tax return is due for July 2015
  • Monthly motor vehicle rental tax return is due for July 2015

September 30

Sales and use taxes:

  • Monthly sales, use, and gross receipts tax return is due for August 2015
  • Monthly restaurant & lodging tax and lodging tax return is due for August 2015
  • Monthly motor vehicle rental tax return is due for August 2015

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, use, and gross receipts tax return is due for September 2015
  • Quarterly sales, use, and gross receipts tax return is due for 3rd quarter of 2015
  • Monthly restaurant & lodging tax and lodging tax return is due for September 2015
  • Quarterly restaurant & lodging tax and lodging tax return is due for 3nd quarter of 2015
  • Monthly motor vehicle rental tax return is due for September 2015
  • Quarterly motor vehicle rental tax return is due for 3rd quarter of 2015

Motor vehicle excise tax:

  • Quarterly motor vehicle excise tax return for additional lease charges is due for 3rd quarter of 2015

November 30

Sales and use taxes:

  • Monthly sales, use, and gross receipts tax return is due for October 2015
  • Monthly restaurant & lodging tax and lodging tax return is due for October 2015
  • Monthly motor vehicle rental tax return is due for October 2015

December 31

Sales and use taxes:

  • Monthly sales, use, and gross receipts tax return is due for November 2015
  • Monthly restaurant & lodging tax and lodging tax return is due for November 2015
  • Monthly motor vehicle rental tax return is due for November 2015

2014

January 31

Sales and use taxes:

  • Monthly sales, use, and gross receipts tax return is due for December 2013
  • Quarterly sales, use, and gross receipts tax return is due for 4th quarter of 2013
  • Annual sales, use, and gross receipts tax return is due for calendar year 2013
  • Monthly restaurant & lodging tax and lodging tax return is due for December 2013
  • Quarterly restaurant & lodging tax and lodging tax return is due for December 2013
  • Monthly motor vehicle rental tax return is due for December 2013
  • Quarterly motor vehicle rental tax return is due for 4th quarter of 2013

Motor vehicle excise tax:

  • Quarterly motor vehicle excise tax return for additional lease charges is due for 4th quarter of 2013

February 15

Important note: Because February 15 falls on a Saturday and Monday, February 17 is state holiday, any return, tax payment, or other required action is not due until February 18

Sales and use taxes:

  • Motor vehicle 3% rental surcharge return and surcharge are due for 2013 calendar year

February 28

Sales and use taxes:

  • Monthly sales, use, and gross receipts tax return is due for January 2014
  • Monthly restaurant & lodging tax and lodging tax return is due for January 2014
  • Monthly motor vehicle rental tax return and tax are due for January 2014

March 31

Sales and use taxes:

  • Monthly sales, use, and gross receipts tax return is due for February 2014
  • Monthly restaurant & lodging tax and lodging tax return is due for February 2014
  • Monthly motor vehicle rental tax return is due for February 2014

April 30

Sales and use taxes:

  • Monthly sales, use, and gross receipts tax return is due for March 2014
  • Quarterly sales, use, and gross receipts tax return is due for 1st quarter of 2014
  • Monthly restaurant & lodging tax and lodging tax return is due for March 2014
  • Quarterly restaurant & lodging tax and lodging tax return is due for 1st quarter of 2014
  • Monthly motor vehicle rental tax return is due for March 2014
  • Quarterly motor vehicle rental tax return is due for 1st quarter of 2014

Motor vehicle excise tax:

  • Quarterly motor vehicle excise tax return for additional lease charges is due for 1st quarter of 2014

May 31

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

Sales and use taxes:

  • Monthly sales, use, and gross receipts tax return is due for April 2014
  • Monthly restaurant & lodging tax and lodging tax return is due for April 2014
  • Monthly motor vehicle rental tax return is due for April 2014

June 30

Sales and use taxes:

  • Monthly sales, use, and gross receipts tax return is due for May 2014
  • Monthly are restaurant & lodging tax and lodging tax return is due for May 2014
  • Monthly motor vehicle rental tax return is due for May 2014

July 31

Sales and use taxes:

  • Monthly sales, use, and gross receipts tax return is due for June 2014
  • Quarterly sales, use, and gross receipts tax return is due for 2nd quarter of 2014
  • Monthly restaurant & lodging tax and lodging tax return is due for June 2014
  • Quarterly restaurant & lodging tax and lodging tax return is due for 2nd quarter of 2014
  • Monthly motor vehicle rental tax return is due for June 2014
  • Quarterly motor vehicle rental tax return is due for 2nd quarter of 2014

Motor vehicle excise tax:

  • Quarterly motor vehicle excise tax return for additional lease charges is due for 2nd quarter of 2014

August 31

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

  • Monthly sales, use, and gross receipts tax return is due for July 2014
  • Monthly restaurant & lodging tax and lodging tax return is due for July 2014
  • Monthly motor vehicle rental tax return is due for July 2014

September 30

Sales and use taxes:

  • Monthly sales, use, and gross receipts tax return is due for August 2014
  • Monthly restaurant & lodging tax and lodging tax return is due for August 2014
  • Monthly motor vehicle rental tax return is due for August 2014

October 31

Sales and use taxes:

  • Monthly sales, use, and gross receipts tax return is due for September 2014
  • Quarterly sales, use, and gross receipts tax return is due for 3rd quarter of 2014
  • Monthly restaurant & lodging tax and lodging tax return is due for September 2014
  • Quarterly restaurant & lodging tax and lodging tax return is due for 3nd quarter of 2014
  • Monthly motor vehicle rental tax return is due for September 2014
  • Quarterly motor vehicle rental tax return is due for 3rd quarter of 2014

Motor vehicle excise tax:

  • Quarterly motor vehicle excise tax return for additional lease charges is due for 3rd quarter of 2014

November 30

Important note: Because November 30 falls on a Sunday, any return, tax payment, or other required action is not due until December 1

Sales and use taxes:

  • Monthly sales, use, and gross receipts tax return is due for October 2014
  • Monthly restaurant & lodging tax and lodging tax return is due for October 2014
  • Monthly motor vehicle rental tax return is due for October 2014

December 31

Sales and use taxes:

  • Monthly sales, use, and gross receipts tax return is due for November 2014
  • Monthly restaurant & lodging tax and lodging tax return is due for November 2014
  • Monthly motor vehicle rental tax return is due for November 2014

Contact Info | FAQ | Disclaimer | Feedback | Privacy Policy | Taxpayer Bill of Rights | Voluntary Disclosure | State Holidays

XHTML Validation Link CSS Validation Link Priority 2 Accessibility Link