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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


2013:
January 13 · February 13 · March 13 · April 13 · May 13 · June 13 · July 13 · August 13 · September 13 · October 13 · November 13 · December 13

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

2013

January 31

Sales and use taxes:

  • Monthly sales, use, and gross receipts tax return is due for December 2012
  • Quarterly sales, use, and gross receipts tax return is due for 4th quarter of 2012
  • Annual sales, use, and gross receipts tax return is due for calendar year 2012
  • Monthly restaurant & lodging tax and lodging tax return is due for December 2012
  • Quarterly restaurant & lodging tax and lodging tax return is due for December 2012
  • Monthly motor vehicle rental tax return is due for December 2012
  • Quarterly motor vehicle rental tax return is due for 4th quarter of 2012

Motor vehicle excise tax:

  • Quarterly motor vehicle excise tax return for additional lease charges is due for 4th quarter of 2012

February 15

Sales and use taxes:

  • Motor vehicle 3% rental surcharge return and surcharge are due for 2012 calendar year

February 28

Sales and use taxes:

  • Monthly sales, use, and gross receipts tax return is due for January 2013
  • Monthly restaurant & lodging tax and lodging tax return is due for January 2013
  • Monthly motor vehicle rental tax return and tax are due for January 2013

March 31

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

Sales and use taxes:

  • Monthly sales, use, and gross receipts tax return is due for February 2013
  • Monthly restaurant & lodging tax and lodging tax return is due for February 2013
  • Monthly motor vehicle rental tax return is due for February 2013

April 30

Sales and use taxes:

  • Monthly sales, use, and gross receipts tax return is due for March 2013
  • Quarterly sales, use, and gross receipts tax return is due for 1st quarter of 2013
  • Monthly restaurant & lodging tax and lodging tax return is due for March 2013
  • Quarterly restaurant & lodging tax and lodging tax return is due for 1st quarter of 2013
  • Monthly motor vehicle rental tax return is due for March 2013
  • Quarterly motor vehicle rental tax return is due for 1st quarter of 2013

Motor vehicle excise tax:

  • Quarterly motor vehicle excise tax return for additional lease charges is due for 1st quarter of 2013

May 31

Sales and use taxes:

  • Monthly sales, use, and gross receipts tax return is due for April 2013
  • Monthly restaurant & lodging tax and lodging tax return is due for April 2013
  • Monthly motor vehicle rental tax return is due for April 2013

June 30

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

Sales and use taxes:

  • Monthly sales, use, and gross receipts tax return is due for May 2013
  • Monthly are restaurant & lodging tax and lodging tax return is due for May 2013
  • Monthly motor vehicle rental tax return is due for May 2013

July 31

Sales and use taxes:

  • Monthly sales, use, and gross receipts tax return is due for June 2013
  • Quarterly sales, use, and gross receipts tax return is due for 2nd quarter of 2013
  • Monthly restaurant & lodging tax and lodging tax return is due for June 2013
  • Quarterly restaurant & lodging tax and lodging tax return is due for 2nd quarter of 2013
  • Monthly motor vehicle rental tax return is due for June 2013
  • Quarterly motor vehicle rental tax return is due for 2nd quarter of 2013

Motor vehicle excise tax:

  • Quarterly motor vehicle excise tax return for additional lease charges is due for 2nd quarter of 2013

August 31

Important note: Because August 31 falls on a Saturday, and September 2 is a state holiday, any return, tax payment, or other required action is not due until September 3

  • Monthly sales, use, and gross receipts tax return is due for July 2013
  • Monthly restaurant & lodging tax and lodging tax return is due for July 2013
  • Monthly motor vehicle rental tax return is due for July 2013

September 30

Sales and use taxes:

  • Monthly sales, use, and gross receipts tax return is due for August 2013
  • Monthly restaurant & lodging tax and lodging tax return is due for August 2013
  • Monthly motor vehicle rental tax return is due for August 2013

October 31

Sales and use taxes:

  • Monthly sales, use, and gross receipts tax return is due for September 2013
  • Quarterly sales, use, and gross receipts tax return is due for 3rd quarter of 2013
  • Monthly restaurant & lodging tax and lodging tax return is due for September 2013
  • Quarterly restaurant & lodging tax and lodging tax return is due for 3nd quarter of 2013
  • Monthly motor vehicle rental tax return is due for September 2013
  • Quarterly motor vehicle rental tax return is due for 3rd quarter of 2013

Motor vehicle excise tax:

  • Quarterly motor vehicle excise tax return for additional lease charges is due for 3rd quarter of 2013

November 30

Important note: Because November 30 falls on a Saturday, any return, tax payment, or other required action is not due until December 2

Sales and use taxes:

  • Monthly sales, use, and gross receipts tax return is due for October 2013
  • Monthly restaurant & lodging tax and lodging tax return is due for October 2013
  • Monthly motor vehicle rental tax return is due for October 2013

December 31

Sales and use taxes:

  • Monthly sales, use, and gross receipts tax return is due for November 2013
  • Monthly restaurant & lodging tax and lodging tax return is due for November 2013
  • Monthly motor vehicle rental tax return is due for November 2013

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

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