nd.gov - The Official Portal for North Dakota State Government
North Dakota: Legendary. Follow the trail of legends
 

Major Publications & Info

The North Dakota Office of State Tax Commissioner produces several major publications.  The most recent editions of these publications may be found below, along with other useful information and publications.  If you are looking for a former version, you may use our search feature (located in the upper right of our website).  Other department publications may be found in the user-type sections:  Individual Forms/Publications, Business Forms/Publications, Tax Professional Forms/Publications and Local Government Forms/Publications

State & Local Taxes - An Overview & Comparative Guide
(The Red Book)

Also known as the Red Book, this publication is created every biennium, prior to the legislative session, for anyone who wants to learn more about North Dakota's taxes.  It brings together the tax laws, a historical perspective for those taxes, and combines the latest data with comparisons and rankings with other states.
Click here to view the most recent 2016 State & Local Taxes Guide online.  Click here for the State & Local Taxes Guide archives.


Significant Changes in Law

Significant historical changes in tax law, listed by tax type (as seen in the Red Book) are available to view online.


Biennial Report

This publication is also created every biennium, post legislative session.  It contains information about the operations of the Office of State Tax Commissioner, tables of tax collections, expenditures information, and other information about the department.  
Click here to view the most recent 52nd Annual Biennial Report online.  Click here for the biennial report archives.


Tax Incentives for Businesses

This publication is created every biennium, post legislative session.  It contains updated information about the tax incentives and exemptions available to North Dakota businesses.  
Click here to view the 2015/2016 Tax Incentives for Businesses booklet online.


North Dakota Taxpayer Bill of Rights

The North Dakota Taxpayer Bill of Rights explains taxpayer rights, as well as Office of State Tax Commissioner responsibilities and procedures.


North Dakota Sales and Use Tax Statistical Reports

North Dakota releases quarterly and annual taxable sales and purchases statistical reports. Each quarterly report is finalized and released approximately four months after the final month of the quarter. The annual report is typically released in May.  
Click here to view the most recent sales and use tax statistical reports.  Click here for the archived sales and use tax statistical reports.

 

nd.gov - The Official Portal for North Dakota State Government
North Dakota: Legendary. Follow the trail of legends

Ryan Rauschenberger
Tax Commissioner
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Major Publications & Info

The North Dakota Office of State Tax Commissioner produces several major publications.  The most recent editions of these publications may be found below, along with other useful information and publications.  If you are looking for a former version, you may use our search feature (located in the upper right of our website).  Other department publications may be found in the user-type sections:  Individual Forms/Publications, Business Forms/Publications, Tax Professional Forms/Publications and Local Government Forms/Publications

State & Local Taxes - An Overview & Comparative Guide
(The Red Book)

Also known as the Red Book, this publication is created every biennium, prior to the legislative session, for anyone who wants to learn more about North Dakota's taxes.  It brings together the tax laws, a historical perspective for those taxes, and combines the latest data with comparisons and rankings with other states.
Click here to view the most recent 2016 State & Local Taxes Guide online.  Click here for the State & Local Taxes Guide archives.


Significant Changes in Law

Significant historical changes in tax law, listed by tax type (as seen in the Red Book) are available to view online.


Biennial Report

This publication is also created every biennium, post legislative session.  It contains information about the operations of the Office of State Tax Commissioner, tables of tax collections, expenditures information, and other information about the department.  
Click here to view the most recent 52nd Annual Biennial Report online.  Click here for the biennial report archives.


Tax Incentives for Businesses

This publication is created every biennium, post legislative session.  It contains updated information about the tax incentives and exemptions available to North Dakota businesses.  
Click here to view the 2015/2016 Tax Incentives for Businesses booklet online.


North Dakota Taxpayer Bill of Rights

The North Dakota Taxpayer Bill of Rights explains taxpayer rights, as well as Office of State Tax Commissioner responsibilities and procedures.


North Dakota Sales and Use Tax Statistical Reports

North Dakota releases quarterly and annual taxable sales and purchases statistical reports. Each quarterly report is finalized and released approximately four months after the final month of the quarter. The annual report is typically released in May.  
Click here to view the most recent sales and use tax statistical reports.  Click here for the archived sales and use tax statistical reports.

 

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