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600 E. Boulevard Ave.
  Bismarck, ND 58505-0599
  701.328.7088 phone
  701.328.3700 fax
  877.328.7088 toll-free

Return Filing Requirements for Streamlined Sales Tax Registrants

General Filing Requirements

  • All returns are due the last day of the month following the reporting period.
  • Returns and payments are timely filed if they are postmarked (paper documents) by the US Postal Service or submitted (electronic documents) on or before the due date.
  • If a due date falls on a holiday or weekend, the due date is moved forward to the next business day.
  • Returns must be filed even if no sales were made or no tax is due. Note: exceptions apply to voluntary registrants that have selected technology model None – see Filing Requirements for Technology Model None.

Filing Requirements for Technology Model 1, 2, or 3 Registrants

Filing Requirements for Technology Model “None” Registrants

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