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.
New Businesses and Contractors
The Office of State Tax Commissioner administers and collects tax for many different types of businesses as shown below.
Business Taxes and Fees
To see tax information for a specific type of business, please choose below.
Sales and Use
- Alcohol Tax
- Cigarette and Tobacco Products Tax
- Coal Severance Tax
- Motor Fuel Tax
- Oil and Gas Severance Tax
- Prepaid Wireless 911 Fee
- Sales and Use Tax
Income Tax
- Corporate Income Tax
- Fiduciary Tax
- Income Tax Withholding
- Royalty Withholding
- S Corp and Partnership Tax
Property Tax
Sales Tax Rate Lookup
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.
Filing a Return
The Office of State Tax Commissioner offers a variety of E-Filing options for businesses.
Extensions
You may have extended time to file your North Dakota individual income tax return by receiving a federal extension or a North Dakota extension.
Tax Incentives
Tax exemptions may be available to you as a business, learn more at:
Payment Options
Pay Online- Fast and Convenient!
Make a tax payment electronically to the Office of State Tax Commissioner by using ND TAP.
Mail- Check or money order
If you are unable to pay using ND TAP, you may pay by check or money order, made payable to North Dakota State Tax Commissioner. Complete and print the payment voucher on ND TAP and mail both to the Office of State Tax Commissioner at 600 E. Boulevard Ave. Dept. 127, Bismarck, ND 58505-0599.
Need a Copy of a Return
- Individual Income Tax Return- 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.
- Sales and Special Tax Return- 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.
Additional Business Tax Resources
- Authorization to Disclose Tax Information & Designation of Representative- Form 500
- Submit a Change of Address
- Tax Facts- Red Book Publication
- Taxpayer Bill of Rights
- Understand Why I Received a Letter
- Voluntary Disclosure - Just learned you have a tax obligation to North Dakota?