Streamlined Sales & Use Tax Project
North Dakota filed a Petition for Membership and Certificate of Compliance with the Co-Chairs of the Streamlined Sales Tax Implementing States on February 28, 2005. On July 1, 2005, The Petitioning States unanimously approved North Dakota as an associate member of the Streamlined Sales and Use Tax Agreement, and became a full member on October 1, 2005 after having met all of the requirements for membership in the Agreement.
The Streamlined Sales Tax Registration System may be used to register for sales tax purposes with all of the states that are members of the Streamlined Sales Tax Governing Board in a single registration. You cannot choose which member states you register with, but if you anticipate having no sales in a member state the registration system allows an option to indicate that you will not be filing sales tax returns with that state. You may also choose to have a Certified Service Provider file sales and use tax returns for you through the registration system. Click the following link for more information or to register: Streamlined Sales Tax Registration System.
Re-certification Letter of Compliance 2016
Certificate of Compliance – 2016
Taxability Matrix and Tax Administration Practices for Appendix E of Streamlined Sales & Use Tax Agreeement - 2016
Best Practices Matrix
Sales and Use Tax Information
Local Taxing Jurisdiction Rate Changes
- Please note: After the January 2018 changes, local sales tax rate change notifications will no longer be provided via mail. You may sign up to receive email notifications. There are nine email lists to which you may subscribe. To receive the sales tax rate change notifications, make sure you are subscribed to the “ND Sales and Special Taxes” list.
North Dakota Sales and Use Tax Laws
North Dakota Sales and Use Tax Rules
Locate Tax Rates for State and Local Sales Tax
Streamlined Centralized Registration System
Streamlined Sales Tax Project Home Page
Streamlined Sales and Use Tax Agreement Certificate of Exemption
Publications and Miscellaneous Information
Return Filing Requirements for Streamlined Sales Tax Registrants