50-State Sales Tax Compliance Guide
A pile of sales receipts

North Dakota Sales & Use Tax Licensing

Licensing requirements for North Dakota businesses.

Business entities that sell tangible goods or offer services may need to register for sales and use taxes at the state level. Most states require businesses to either incorporate or foreign qualify prior to registering for a sales and use tax account, and many states also ask for the IRS issued EIN number as a part of tax registration.

Order Online

Sales & Use Tax Licensure

This section applies to businesses that are applying for a license in North Dakota for the first time.

Agency:North Dakota Office of State Tax Commissioner
Form:

Application for Sales and Use Permit or Income Tax Withholding Account

Filing Method:

Form or online

Agency Fee:

$0

Remote Sales Threshold:

$100,000 in sales

Enforcement Start Date:

10/01/2018