Office of State Tax Commissioner
600 E. Boulevard Ave.
Bismarck, ND 58505-0599
Bismarck, ND 58505-0599
All individuals or organizations selling fireworks or Christmas trees from a retail location are retailers and must obtain a sales tax permit before they may sell seasonal items. To obtain a sales tax permit you must submit an application at least 30 days before you begin your sales.
All individuals or organizations selling fireworks or Christmas trees from a retail location are retailers and must obtain a sales tax permit before they may sell seasonal items. To obtain a sales tax permit you must submit an application at least 30 days before you begin your sales.
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