Return Filing Requirements for Streamlined Sales Tax Registrants
Technology Model 1, 2, or 3 Registrants
- Must file the Streamlined Sales Tax Simplified Electronic Return (SER) when the SER is available. The SER is an XML format and will be submitted electronically to the Tax Commissioner’s web services.
- SERs must be filed monthly.
- Payment for all SERs must be submitted by ACH debit or ACH credit.
Note: The SER filing method is currently not available. The North Dakota Office of State Tax Commissioner will contact Streamlined Sales Tax registrants when it can accept SER returns.
Return Filing Requirements for Streamlined Sales Tax Registrants
