Sales & Use Forms & Instructions
Applications
Application For Sales Tax Exemption Certificate - Please Note: This application should not be used by businesses wanting to purchase tax-free. To be used by organizations that are exempt by statute from paying North Dakota sales or use tax. See the Exempt Organizations guideline for information about the types of organizations that qualify.
Application for Sales & Use Tax Permit and Income Tax Withholding
Audit Forms
Bond Forms
Sales and Use Tax Permit Cash Bond
To document a cash bond obtained for sales tax.
Sales and Use Tax Permit Surety Bond
To document a surety bond obtained for sales tax.
Exemption Certificate Forms
Exemption Certificate for Government and Qualifying School Lodging Accommodations
Credit card purchases billed directly to and paid directly by a government or qualifying school.
Streamlined Sales and Use Tax Agreement Certificate of Exemption
Return Forms
Sales and Use Tax Return - Form ST
Use this form for periods beginning July 1, 2013.
Sales and Use Tax Return - Form ST
Use this form for periods January 1, 2012 through June 30, 2013.
Schedule ST-Local
For use with Form ST to report more than ten local sales taxes (City/County).
City Lodging & Restaurant Tax and City Lodging Tax - Form F10
One-Time Sales and Use Tax Return - Do not use this form if you have a sales tax permit. This form is:
- For use by North Dakota residents to pay use tax on goods purchased tax free from out-of-state retailers.
- For use by out-of-state retailers who do not have nexus in North Dakota to report a one-time sale.
- To pay use tax on watercraft purchased from an out-of-state dealer.
Other Forms
Certificate of Purchase - Montana Residents
Personal Liability of Corporate Officer & Limited Liability Company Governor/Manager
Allows a corporation or limited liability company to post a bond if its corporate officer(s) or LLC governor or manager elects to not be personally liable for the payment of provider assessment returns.
Interstate Questionnaire
To determine if an out of state business has nexus in North Dakota.
Snowmobile/Off-Highway Vehicle Sales Summary
Sales and Use Tax Business Activities
Request for Copies of Sales Tax Returns
Claim for Refund Local Sales and Use Tax Paid Beyond Maximum Tax
(formerly Claim for Refund of City or County Sales and Use Tax) - Effective Date 1-1-17
