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 archive links to former versions of some of these publications. 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

Viewing in "Online Book Format" will open the document in an online viewing software (Issuu) so that you can page through it like a book. To view the book format in full screen, click on the small box in the lower right corner of the dark gray box

 

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.

2018 Red Book PDF Format (printable) 
2018 Red Book Online Book Format


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. 

53rd Annual Biennial Report PDF Format (printable)
53rd Annual Biennial Report Online Book Format
 

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. 

2019/2020 Tax Incentives for Businesses Booklet PDF Format (printable)
2019/2020 Tax Incentives for Businesses Booklet Online Book Format
 
 


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. 

Recent Sales and Use Tax Statistical Reports

Sales and Use Tax Statistical Report Archives

 

 

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 archive links to former versions of some of these publications. 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

Viewing in "Online Book Format" will open the document in an online viewing software (Issuu) so that you can page through it like a book. To view the book format in full screen, click on the small box in the lower right corner of the dark gray box

 

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.

2018 Red Book PDF Format (printable) 
2018 Red Book Online Book Format


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. 

53rd Annual Biennial Report PDF Format (printable)
53rd Annual Biennial Report Online Book Format
 

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. 

2019/2020 Tax Incentives for Businesses Booklet PDF Format (printable)
2019/2020 Tax Incentives for Businesses Booklet Online Book Format
 
 


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. 

Recent Sales and Use Tax Statistical Reports

Sales and Use Tax Statistical Report Archives

 

 

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