Forms & Instructions - Sales | North Dakota Office of State Tax Commissioner

Sales & Use Forms & Instructions

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Sales & Use Permit Inquiry

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

Audit Bill Back Form

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

Certificate of Processing

Certificate of Resale

Contractor's Certificate

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

Use Taxpayer Access Point (TAP) to file your Sales, Use, & Gross Receipts Tax Return and your Local Lodging and Restaurant Tax Return.

TAP is the most accurate way to file your returns. It reduces errors because the system ensures all necessary information is included on your return and payment. Plus, it provides confirmation that your return and payment have been received by our office. Learn more about TAP and register today!

Web versions of these forms will no longer be available after July 31, 2020.

Sales and Use Tax Return - Form ST

How to Complete Form ST - Quick tips on completing Form ST and how to avoid errors.

Schedule ST-Local
For use with Form ST to report more than ten local sales taxes (City/County).

Local Lodging & Restaurant Tax and Local 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.

Music & Copyright Tax Reports

Snowmobile/Off-Highway Vehicle Sales Summary

Sales and Use Tax Business Activities

Request for Copies of Sales Tax Returns

Claim for Refund Local Sales Tax Paid Beyond Maximum Tax

Exemptions/Refunds/Credits