Return Filing Requirements for Streamlined Sales Tax Registrants
Technology Model “None” Registrants
If you selected Technology Model None, you may select any of the following methods to file your sales tax returns:
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- Paper return with payment by check.
- Electronic return over the Internet on North Dakota’s WebFile system. Payment may be submitted by ACH Debit, ACH Credit, check or credit card. A convenience fee of 2.49 percent is charged for all credit card payments. For more information on WebFile see www.nd.gov/tax/salesanduse/elecfiling/.
- Electronic return using the Streamlined Sales Tax Simplified Electronic Return (SER) when SER is available. The SER is an XML format and will be submitted electronically to the Tax Commissioner’s web services. Payment must be made 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.
Filing Frequency:
- For voluntary registration
- You must file a return each time you collect $1,000 in state and local sales/use taxes.
- The reporting period begins the first day after your last reporting period and ends the last day of the month when $1,000 of tax has been collected.
- The return and payment are due the last day of the month following the reporting period. For example, for the reporting period ending July 31, the return is due August 31.
- If you file paper returns, contact our office to obtain a form.
- You must also file a return for each period ending December 31.
- If you did not collect $1,000 in state and local tax during the year (and, therefore, did not file a return), the reporting period is the calendar year.
- If you filed a return earlier in the calendar year, the reporting period begins the first day after your last reporting period and ends December 31.
- The return and payment are due January 31.
- The return for the reporting period ending December 31 must be filed even if you have no sales to report or no tax to remit.
- Our office will automatically mail you a paper return for the period ending December 31 unless you register to WebFile.
- For required registration
- Our office will assign a return filing schedule based on the information provided in your application.
- Our office will automatically mail you a paper return at the end of each reporting period unless you register to WebFile.
- Returns must be filed even if no sales were made or no tax is due.
Return Filing Requirements for Streamlined Sales Tax Registrants
Filing Requirements for Technology Model 1, 2, or 3 Registrants
