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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

Technology Model “None” Registrants

If you selected Technology Model None and plan to make sales into North Dakota, you may select any of the following methods to file your sales tax returns:

  • 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). 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.

Filing Frequency:

  • You must file a return for each reporting period assigned by our office, even if you have no sales to report or no tax to remit.
    • The return and payment are due the last day of the month following the reporting period. For example, for the reporting period ending June 30, the return is due July 31.
    • If you file paper returns, contact our office to obtain a form.
    • Our office will automatically mail you a paper return for the each reporting period unless you register to WebFile.
    • Registration through the Streamlined Registration System cannot be used at any time as a factor in determining whether the registrant has nexus with North Dakota for any tax.

Return Filing Requirements for Streamlined Sales Tax Registrants

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

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