The Office of State Tax Commissioner administers and collects tax for many different types of businesses. Information regarding business taxes is below.
To see tax information for a specific type of business, please choose below.
When you’re starting a new business, it can be overwhelming to know where to begin. We’re here to help you understand your tax responsibilities.
The Sales and Use Tax Rate Locator includes state and local sales and use tax rates and boundaries for cities and counties in North Dakota.
Tax exemptions may be available to you as a business, learn more at:
The Office of State Tax Commissioner offers a variety of E-Filing options for businesses.
You may have extended time to file your North Dakota individual income tax return by receiving a federal extension or a North Dakota extension.
You may request a copy of your North Dakota Individual Income Tax Return by completing the Request for Copies of Tax Returns Form and returning it to the Office of State Tax Commissioner.
To request a copy of a North Dakota Sales and Special Tax Return, complete the Request for Copies of Sales and Special Tax Returns Form and return it to the Office of State Tax Commissioner.
Voluntary Disclosure - Just learned you have a tax obligation to North Dakota?
Centrally assessed property is specific types of property, including railroads, investor-owned public utilities, pipelines, and airlines. The State Board of Equalization decides the value of railroads, pipelines, and utilities, and certifies the value to the counties in North Dakota. The counties determine the tax due for each property and collect the tax.