Sales and Use Forms and Instructions

Applications

• Application For Sales Tax Exemption Certificate - (fill-in pdf) Please Note: This application should not be used by businesses wanting to purchase tax-free. To be used by organizations that are exempt by statute from paying North Dakota sales or use tax. See the Exempt Organizations guideline for information about the types of organizations that qualify.
• New Business Information & Registration
• Sales/Use Tax Permit and Income Tax Withholding Application - (fill-in pdf)

Audit Forms

• Audit Bill Back Form - (fill-in pdf)

Bond Forms

• Sales and Use Tax Permit Cash Bond - (fill-in pdf)
  To document a cash bond obtained for sales tax.
• Sales and Use Tax Permit Surety Bond - (fill-in pdf)
  To document a surety bond obtained for sales tax.

Exemption Certificate Forms

• Certificate of Processing - (fill-in pdf)
• Certificate of Resale - (fill-in pdf)
• Contractor's Certificate - (fill-in pdf)
• Exemption Certificate for Government and Qualifying School Lodging Accommodations - (fill-in pdf)
  Credit card purchases billed directly to and paid directly by a government or qualifying school.
• Streamlined Sales and Use Tax Agreement Certificate of Exemption - (fill-in pdf)

Return Forms

• Form ST - Sales and Use Tax Return - (fill-in pdf)
  For use by registered sales and use tax permit holders. This is a taxpayer copy with instructions. Please file on original preprinted form provided by Tax Commissioner whenever possible.
• Schedule ST-Local - (fill-in pdf)
  For use with form ST to report more than ten local sales taxes (City/County).
• Form F10 City Lodging & Restaurant Tax and City Lodging Tax - (fill-in pdf)
• One-Time Sales and Use Tax Return - (fill-in pdf) Do not use this form if you have a sales tax permit. This form is:
• For use by North Dakota residents to pay use tax on goods purchased tax free from out-of-state retailers.
• For use by out-of-state retailers who do not have nexus in North Dakota to report a one-time sale.
• To pay use tax on watercraft purchased from an out-of-state dealer.

Special Refund Forms

• Claim for Refund Local Sales and Use Tax Paid Beyond Maximum Tax - (formerly Claim for Refund of City or County Sales and Use Tax) - (fill-in pdf)

Other Forms

• Special Event Vendor Listing
  • Downloadable Excel File - (pdf) to be sent as an attachment to salestax@nd.gov (Preferred Method of submitting list.)
  • Fillable PDF - (pdf)
• Certificate of Purchase - Montana Residents - (fill-in pdf)
• Change of Address Form - (fill-in pdf)
  To change address for Sales and Use Tax permit holders.
• Declaration of Managers, Members, Governor's, Partners and Corporate Officers - (pdf)
  Update changes to individuals responsible for filing of the sales and use tax returns.
• Personal Liability of Corporate Officer & Limited Liability Company Governor/Manager - (fill-in pdf)
  Allows a corporation or limited liability company to post a bond if its corporate officer(s) or LLC governor or manager elects to not be personally liable for the payment of provider assessment returns.
• Form 500 - (fill-in pdf)
  Designation of Representative and Authorization to Disclose Information.
• Interstate Questionnaire - (fill-in pdf)
  To determine if an out of state business has nexus in North Dakota.
• Snowmobile/Off-Highway Vehicle Sales Summary - (fill-in pdf)
• Sales and Use Tax Business Activities - (fill-in pdf)

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