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

FAQ Articles

What must individuals who are not enrolled tribal members do when purchasing cigarettes or tobacco products from a Native American retailer on a reservation?

Individuals who are not enrolled tribal members that purchase cigarette or tobacco products from a Native American retailer must report and pay the applicable cigarette or tobacco tax on purchases for their own use. North Dakota use tax also applies on these purchases. A remittance form is available by calling the Office of State Tax Commissioner at 701.328.3343.

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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FAQ Articles

What must individuals who are not enrolled tribal members do when purchasing cigarettes or tobacco products from a Native American retailer on a reservation?

Individuals who are not enrolled tribal members that purchase cigarette or tobacco products from a Native American retailer must report and pay the applicable cigarette or tobacco tax on purchases for their own use. North Dakota use tax also applies on these purchases. A remittance form is available by calling the Office of State Tax Commissioner at 701.328.3343.

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