Streamlined Sales and 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 requirement for membership in the Agreement.

Membership Information

If you have trouble using any of these forms, you may be using an older version of Adobe Acrobat Reader. Download the current version by clicking the above icon.

• Re-certification Letter of Compliance 2009 - (92kb pdf)
  • 2009 Law Changes to Maintain Compliance – SB 2325
• Certificate of Compliance – 2009
  • See Prior Year Information
• Taxability Matrix – 2009
  • See Prior Year Information

Sales and Use Tax Information

• Rate Table
  • Announcing Local Taxing Jurisdiction Rate Changes (effective date April 1, 2010) - (24kb pdf)
  • Announcing Local Taxing Jurisdiction Rate Changes (effective date January 1, 2010) - (33kb pdf)
  • Local Taxing Jurisdiction Rate Changes
    • On April 6, 2009, the City of Fargo amended its sales tax ordinance. - (28kb pdf)
• Boundary Table
  • Local Taxing Jurisdiction Boundary Changes
• North Dakota Sales and Use Tax Laws
  • Sales Tax
  • Use Tax
  • Streamlined Sales and Use Tax Agreement
• North Dakota Sales and Use Tax Rules
• Address Tax Rate Locator for State and Local Sales Tax (GIS)
• Streamlined Centralized Registration System
• Streamlined Sales Tax Project Home Page
• Streamlined Sales and Use Tax Agreement Certificate of Exemption - (320kb fill-in pdf)

Publications and Miscellaneous Information

• Return Filing Requirements for Streamlined Sales Tax Registrants
• North Dakota Joins National Sales Tax Simplification Project
• Sales Tax Special Edition Newsletter September 2005 - (80kb pdf)
• Claim for Refund of City or County Sales and Use Tax - (87kb pdf)