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 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.

Membership Information

• Re-certification Letter of Compliance 2012 - (pdf)
• Certificate of Compliance – 2012 - (pdf)
  • See Prior Year Information
• Taxability Matrix – 2012 - (pdf)
  • See Prior Year Information

Sales and Use Tax Information

• Rate Table
  • Announcing Local Taxing Jurisdiction Rate Changes (effective date April 1, 2013) - (pdf)
  • Announcing Local Taxing Jurisdiction Rate Changes (effective date January 1, 2013) - (pdf)
  • Local Taxing Jurisdiction Rate Changes
• 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
• 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 - (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 - (pdf)
• Claim for Refund Local Sales and Use Tax Paid Beyond Maximum Tax - (formerly Claim for Refund of City or County Sales and Use Tax) - (pdf)