North Dakota Sales Tax Registration

In North Dakota it is called the Sales and Use Tax Permit. The North Dakota Office of State Tax Commissioner issues it.

Who has to register in North Dakota, how to apply, what it costs, how long it takes, and what you file once you have it.

North Dakota sales tax registration at a glance

What it is called: Sales and Use Tax Permit; Full name: Sales and Use Tax Permit (sales, use and gross receipts tax permit). Number issued: Sales and use tax permit number.
Who issues it: North Dakota Office of State Tax Commissioner; Apply online through North Dakota Taxpayer Access Point (ND TAP). Registration is online only.
State fee: No state fee; No fee for a first permit. A $50 fee applies to reissuing a permit after revocation.
Processing time: No firm estimate; The Tax Commissioner asks sellers to apply 30 days before opening for business. No processing time is published.
Remote seller threshold: $100,000 in sales; Measurement period: previous or current calendar year. In effect since July 1, 2019.
Filing frequency: Quarterly by default; Quarterly, unless taxable sales in the preceding calendar year were $333,000 or more, which requires monthly filing. The Commissioner reviews filing status each year (changes effective July 1) and may assign other periods such as semiannual or annual.
State rate: 5%; Cities and counties add local option sales and use taxes, administered by the Tax Commissioner. Gross receipts tax rates apply to alcohol (7%) and new farm machinery (3%).

How to register in North Dakota

Where to apply: Apply online with the North Dakota Office of State Tax Commissioner. There is no paper application. North Dakota Taxpayer Access Point (ND TAP)
What the application covers: Sales tax, use tax, gross receipts tax and local option sales and use taxes.
How long it takes: The Tax Commissioner asks sellers to apply 30 days before opening for business. No processing time is published.
What it costs: No fee for a first permit. A $50 fee applies to reissuing a permit after revocation.
Renewal: Permits stay valid until revoked. The Commissioner may revoke a permit after four straight quarters of returns showing no tax due.

After you register

How often you file: Quarterly by default; monthly for larger sellers; semiannual or annual where assigned. Quarterly, unless taxable sales in the preceding calendar year were $333,000 or more, which requires monthly filing. The Commissioner reviews filing status each year (changes effective July 1) and may assign other periods such as semiannual or annual.
Due date: Last day of the month after the period (annual returns due January 31).
Periods with no sales: You still file a return for every period, even with no sales.
Rates and sourcing: The state rate is 5%. Cities and counties add local option sales and use taxes, administered by the Tax Commissioner. Gross receipts tax rates apply to alcohol (7%) and new farm machinery (3%). Sourcing: destination-based (Streamlined Sales Tax member); remote sellers collect local tax where a local use tax applies.
Late returns: 5% of the tax due or $5, whichever is greater, for the first month, plus 5% for each additional month, up to 25%. Interest is 1% a month after the first month (12% a year).

North Dakota rules in plain English

In North Dakota you need a Sales and Use Tax Permit. The Office of State Tax Commissioner issues it. You apply online in the North Dakota Taxpayer Access Point (ND TAP). There is no fee for a first permit. Apply about 30 days before you open. A permit covers one place of business and stays valid until it is revoked. It cannot be transferred, so a buyer of an existing business applies for a new one. Remote sellers must register once their taxable sales into North Dakota pass $100,000 in the current or prior calendar year. There is no transaction count. After you register, most sellers file quarterly. If your taxable sales were $333,000 or more last year, you file monthly. Returns are due on the last day of the month after the period, and you file them in ND TAP. You must file even when no tax is due. Late returns cost 5% or $5, whichever is more, for the first month, plus 5% a month up to 25%. The one mistake to avoid: filing zero returns for a year and then going quiet. Four straight quarters with no tax due can lead the Commissioner to revoke your permit.

Sources: North Dakota Office of State Tax Commissioner · North Dakota Taxpayer Access Point (ND TAP)

More North Dakota facts

North Dakota repealed its 200-transaction test, so remote sellers consider only the $100,000 taxable sales threshold in the previous or current calendar year. Source
A remote seller that meets the threshold must register and start collecting the next calendar year or 60 days after meeting it, whichever is earlier. Source
Permits are not transferable. A buyer of an existing business must apply for a new permit. Source
Bisbee, Cando and Scranton impose a local sales tax but no local use tax, so only businesses located in those cities collect their local tax. Source
Religious, charitable and nonprofit organizations are not generally exempt from North Dakota sales tax on their purchases. Source

We register you in North Dakota

Answer a few questions about your business. We prepare your North Dakota Sales and Use Tax Permit application, file it with the Tax Commissioner, and send you the number. $199 per state. Any state fee is separate.

Start my North Dakota registration

North Dakota sales tax registration FAQ

Do I need to register for North Dakota sales tax?

Any business with a physical presence in North Dakota making taxable retail sales of goods or certain services, admissions or lodging must hold a permit for each place of business; transient merchants must show it to customers. Sellers with no physical presence must register after $100,000 in sales in North Dakota (measurement period: previous or current calendar year).

How long does it take to get a North Dakota Sales and Use Tax Permit?

The Tax Commissioner asks sellers to apply 30 days before opening for business. No processing time is published. Source: Office of State Tax Commissioner, Sales and Use Tax page.

What does a North Dakota Sales and Use Tax Permit cost?

No fee for a first permit. A $50 fee applies to reissuing a permit after revocation. Source: N.D.C.C. 57-39.2-14. Our fee to prepare and file the application is $199.

When do I file North Dakota sales tax returns?

Filing frequency: quarterly by default; monthly for larger sellers; semiannual or annual where assigned. Quarterly, unless taxable sales in the preceding calendar year were $333,000 or more, which requires monthly filing. The Commissioner reviews filing status each year (changes effective July 1) and may assign other periods such as semiannual or annual. Due date: Last day of the month after the period (annual returns due January 31). File a return every period, even with no sales. Source: N.D.C.C. 57-39.2-12(1); Sales, Use, and Gross Receipts Tax Requirements Guideline (Rev. 10-2025); Sales and Use Tax Deadlines page.

Do I need to register in North Dakota as a remote seller?

Sellers with no physical presence must register after $100,000 in sales in North Dakota (measurement period: previous or current calendar year). Out-of-state marketplace facilitators must collect on all North Dakota sales made through their marketplace once facilitated taxable sales exceed $100,000 in the current or previous calendar year; first-time facilitators had to start by October 1, 2019 (Sales and Use Tax History). Source: N.D.C.C. 57-39.2-02.2; Office of State Tax Commissioner, Sales and Use Tax History (200-transaction test repealed).

What happens if I sell in North Dakota without a North Dakota Sales and Use Tax Permit?

Selling at retail without a permit, or after it is revoked, is a class A misdemeanor for the business and its officers or managers. Source: N.D.C.C. 57-39.2-18(2).

Nearby states

This page summarizes North Dakota sales tax registration 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 2, 2026.