Business

Medium

The Office of State Tax Commissioner administers and collects tax for many different types of businesses. Information regarding business taxes is below.

Medium
New Businesses and Contractors

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

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.

Sales Tax Rate Lookup

Tax Exemptions | Credits

Tax exemptions may be available to you as a business, learn more at:

Tax Exemptions | Credits

E-File

The Office of State Tax Commissioner offers a variety of E-Filing options for businesses. 

E-File for Business

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.

Filing an Extension

Need a Copy of a 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.

Business Tax Resources

Submit a Change of Address

Voluntary Disclosure - Just learned you have a tax obligation to North Dakota?

Taxpayer Bill of Rights

Centrally Assessed Businesses

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.

Centrally Assessed Property Resources