Sales and Special Taxes Guidelines

• Advertising Agencies - (pdf)
• American Indians, Sales to - (pdf)
• Auctioneers - (pdf)
• Auto Parts Supply Stores - (pdf)
• Bars, Lounges, and Taverns - (pdf)
• Bowling Alleys - (pdf)
• Cass County Sales Tax - Effective April 1, 2011. - (pdf)
• Clubs and Lodges - (pdf)
• Coin-Operated Machines - (pdf)
• Computers - (pdf)
• Contractors - (pdf)
• Dental Supply Companies, Dental Laboratories and Dentists - (pdf)
• Discounts and Coupons - (pdf)
• Drugstores - (pdf)
• Exempt Organizations - (pdf)
• Exemptions - (pdf)
• Eye Care Specialists - (pdf)
• Farm Machinery and Farm Irrigation Equipment -(pdf)
• Feed, Seed and Farm Chemicals - (pdf)
• Financial Institutions  - (pdf)
• Fitness Centers - (pdf)
• Freight, Delivery, and Other Transportation Charges - (pdf)
• Funeral Homes - (pdf)
• Gaming Activities - (pdf)
• Grocery Stores, Convenience Stores and Delicatessens - (pdf)
Updated Feb 21, 2013
• Home Furnishings Supply Stores - (pdf)
• Hotels and Motels - (pdf) - Updated Sept 14, 2012
  • Sales Tax Policy Change for Crew Camp Lodging Accommodations - (pdf)
• Lease or Rental of Motor Vehicles - (pdf)
• Licensed Motor Vehicle Dealers - (pdf)
• Local Option Taxes by Location - (pdf) - Effective Date 4/1/13
• North Dakota Tax Information for Native Americans and Tribal Governments - (pdf)
• Nurseries, Greenhouses, and Florists - (pdf)
• Orthopedic Supply Stores - (pdf)
• Out of State Retailers - (pdf)
• Photographers - (pdf)
• Primary Sector Development Exemption - (pdf)
• Printers and Publishers - (pdf)
• Radio and Television - (pdf)
• Rental and Leasing Companies - (pdf)
• Repair Services - (pdf)
• Requirements, Sales and Use Gross Receipts Tax - (pdf) - Updated January 1, 2012
• Restaurants - (pdf)
• Sand, Gravel and Scoria - (pdf)
• Service Stations and Garages - (pdf)
• Shooting Preserves, Game Farms, and Hunting Clubs - (pdf)
• Sign Companies - (pdf) - Updated October 18, 2007
• Snowmobiles and ATVs - (fill-in pdf)
• Soft Drink Bottlers - (pdf)
• Special Events Guidelines - (pdf) - Updated March 6, 2009
• Steele County Guideline - ( pdf)
• Taxability of Local Government Sales & Purchasers - (pdf)
• Telecommunications Infrastructure Development Exemption - (pdf)
• Veterinarians - (pdf)
• Voluntary Disclosure Program -(pdf)
• Walsh County Guideline - (pdf)
• Ward County Guideline - (pdf)
• WebFile Instruction Booklet - (pdf)
• Welding and Machine Shops - (pdf)
• Williams County Guideline - (pdf)