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.
- New Business Information & Registration
- Sales/Use Tax Permit and Income Tax Withholding Application - (fill-in pdf)
- 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 - (TAXPAYER COPY) - (fill-in pdf)
Use this form for periods beginning on or after January 1, 2012.
- 2011 Form ST - Sales and Use Tax Return - (TAXPAYER COPY) - (fill-in pdf)
Use this form for period 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)
- 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 - (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)
If you would like us to mail the forms and instructions to you, use our information request form.