North Dakota Resale Certificate
Rules, Form & Expiration

Accepted form: Form SFN 21950 (Certificate of Resale). Agency: North Dakota Office of State Tax Commissioner.

What a North Dakota resale certificate has to say, who can sign one, how long it lasts, and how to produce a signed copy for every vendor in minutes.

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North Dakota resale certificate rules

Certificate form: Form SFN 21950; Form SFN 21950, the Certificate of Resale, is published by the North Dakota Office of State Tax Commissioner. Our generator fills in the North Dakota form for you.
Issued by: The buyer; The buyer fills in and signs the certificate and gives it to each supplier, who keeps it on file.
Registration number: Sales and use tax permit number; It appears on the buyer's North Dakota Sales and Use Tax Permit.
MTC uniform certificate: Accepted; The Multistate Tax Commission uniform certificate can be used for purchases here.
Streamlined (SST) certificate: Accepted; Sellers here may accept the Streamlined Sales Tax exemption certificate.
Out-of-state buyers: Home-state permit accepted; A reseller registered in another state can generally use that registration number.
Blanket certificates: Allowed; One certificate can cover an ongoing series of purchases from the same vendor.
Expiration: Renew every 2 years; No expiration is printed on the form, but the Tax Commissioner's guideline says exemption certificates should be obtained from retailers at least every two years.

North Dakota rules in plain English

North Dakota uses form SFN 21950, the Certificate of Resale, from the North Dakota Office of State Tax Commissioner. The buyer fills it out and gives it to the seller. Enter the state that issued your sales and use tax permit and the permit number. This can be a North Dakota permit or one from another state. Describe what you sell, lease or rent, and name the seller. Sign and date it. Do not send it to the Tax Commissioner. One certificate covers future purchases from that seller. The Tax Commissioner's guidance says sellers should get a new certificate at least every two years. North Dakota also accepts the Multistate Tax Commission uniform certificate and the Streamlined Sales Tax certificate of exemption. The seller is protected if it has a completed certificate within 90 days of the sale. By signing, you agree to pay tax and penalties on anything you use yourself instead of reselling. If you give a seller a false certificate, you are liable for the tax and penalties on the sale.

Sources: North Dakota resale certificate guidance · Form SFN 21950

More North Dakota facts

A contractor that takes materials from stock bought for resale and uses them on a construction contract must pay use tax on its cost. Source
Certificates are not sent to the Tax Commissioner; the supplier keeps them to support sales claimed as for resale. Source
A drop shipper may claim the resale exemption from its customer's certificate even if the customer is not registered in North Dakota. Source
A paper certificate needs a signature; electronic exemption claims do not. Source
SFN 21950 was reissued in March 2026 (3-2026), replacing the 11-2002 version. Source

What a North Dakota resale certificate must include

The buyer's legal name, business address, and Sales and use tax permit number, or a home-state registration number where allowed.
The seller's name and address.
A description of the property being purchased for resale, or for a blanket certificate a general description such as "All tangible personal property for resale".
A statement that the items will be resold in the ordinary course of business, signed and dated by the buyer.

Using your North Dakota certificate

Confirm the purchase is genuinely for resale. Using a certificate for supplies or equipment you consume is the most common audit finding.
Give the vendor the signed certificate before or at the time of the sale; a certificate produced after the fact is often rejected.
Issue one blanket certificate per vendor and keep a copy for your records.
Expiration: Renew every 2 years. Reissue the certificate whenever your permit number, name, or address changes.

Unlimited signed North Dakota resale certificates

Enter your business once, add each vendor, and download a signed North Dakota certificate on the state form. One flat yearly price covers every state where you buy inventory.

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North Dakota resale certificate FAQ

What form do I use for a North Dakota resale certificate?

North Dakota uses Form SFN 21950, the Certificate of Resale, published by the North Dakota Office of State Tax Commissioner. Our generator fills in the North Dakota form for you. You get a signed PDF with your business, permit, and purchase details.

Does North Dakota accept the MTC uniform resale certificate?

Yes. North Dakota accepts the Multistate Tax Commission's Uniform Sales and Use Tax Certificate, which is convenient when you buy from vendors in several states. The Streamlined Sales Tax exemption certificate is accepted as well.

Can an out-of-state business use a resale certificate in North Dakota?

Yes, with conditions. For drop shipments, NDCC 57-39.4-18(1)(h) lets the drop shipper accept the reseller's certificate whether or not the reseller is registered in North Dakota.

Can I give a vendor one blanket resale certificate in North Dakota?

Yes. A blanket certificate in North Dakota covers every qualifying purchase from that vendor going forward, typically described as "All tangible personal property for resale".

How long is a North Dakota resale certificate valid?

No expiration is printed on the form, but the Tax Commissioner's guideline says exemption certificates should be obtained from retailers at least every two years.

What happens if I misuse a North Dakota resale certificate?

If a claimed resale turns out not to be exempt, the tax and penalty are collected from the buyer. A person who gives a seller a false certificate is liable for any tax and penalties on the sale. By signing SFN 21950 the buyer agrees to report and remit tax and penalties on items it uses or consumes.

When can a North Dakota seller rely on a resale certificate?

A seller that obtains a fully completed certificate (or the required data elements) within 90 days after the sale is relieved of the tax if the buyer claimed the exemption improperly; the buyer is then liable. If the state asks for proof later, the seller has 120 days to get a certificate taken in good faith or other proof. Relief does not cover sellers who fraudulently fail to collect or solicit unlawful claims.

Nearby states

This page summarizes North Dakota resale certificate rules for general information and is not tax advice. Confirm current requirements with the North Dakota Office of State Tax Commissioner or your tax adviser. State rules last checked October 1, 2026.

North Dakota Resale Certificate Rules, Form & Expiration