Sales and Use Forms and Instructions
- 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.
- Application for Sales & Use Tax Permit and Income Tax Withholding
- New Business Information & Registration
- Audit Bill Back Form - (fill-in pdf)
- 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)
- Form ST - Sales and Use Tax Return as of 7/1/13 - (TAXPAYER COPY) - (fill-in pdf)
Use this form for periods beginning on or after July 1, 2013. Note: The compensation was increased to $110 by the 2013 Legislative Assembly.
- Form ST - Sales and Use Tax Return - (TAXPAYER COPY) - (fill-in pdf)
Use this form for periods January 1, 2012 through June 30,2013.
- 2011 Form ST - Sales and Use Tax Return - (TAXPAYER COPY) - (fill-in pdf)
Use this form for periods beginning on or before December 31, 2011.
- 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) Effective Date 10/1/15
- Special Event Vendor Listing
- 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.
- Request for Copies of Sales Tax Returns - (fill-in pdf)
- Form 500 – Authorization To Disclose Information & Designation Of Representative – (Limited power of attorney) – (fill-in pdf)
- Important note: North Dakota does not accept nor recognize federal Form 2848, Power of Attorney and Declaration of Representative, for North Dakota tax purposes. North Dakota Form 500 should be used to authorize the disclosure of confidential tax information or to designate a representative for North Dakota tax purposes.
- 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)
If you would like us to mail the forms and instructions to you, use our information request form.