North Dakota Sales Tax and Other Tax Guidelines

Medium

Guidelines are listed below by tax type.

To search for a specific guideline, use the search boxes to enter the name of the guideline, select the tax type, or include the guideline's SFN.

Medium

Alcohol Tax

Alcohol Carriers

Alcohol Direct Shippers

Alcohol Logistics Shippers

Alcohol Manufacturing

Alcoholic Beverage Suppliers - Beer

Alcoholic Beverage Suppliers - Liquor

Beer Wholesalers

Brewer Taprooms

Domestic Distilleries

Domestic Winery

Liquor Wholesalers

Manufacturing Distilleries

Out-of-State Winery Direct To Retail

Income Tax Withholding

Income Tax Withholding and Information Returns

Withholding Exemption for Civilian Spouses of Military Service Members

Individual Income Tax

Adjustment for Income (Loss) from an S Corporation Electing to be Taxed as a C Corporation

Civilian Spouses of Military Service Members

Income Taxation of Native Americans

Income Taxation of Nonresident Aliens

Military Service Members

Voluntary Disclosure Program

Motor Fuel Tax

Motor Fuel Tax Tribal Agreements

Property Tax

Abatement and Refund of Taxes

Assessment Sales Ratio Study Guideline

Assessment Terms and Concepts

Assessor Services for Unorganized Territory

Centrally Assessed Property and Property that Pays "In Lieu" Taxes

Classification of Property for Assessment Purposes of Guideline

Dates and Procedures for the Assessment of Real Property

Exemption for Builders of Certain New Single Family Residential Properties

Exemption for Certain New Single Family Condominium and Townhouse Residential Properties

Exemption for Qualifying Veterans and Disabled Persons Confined to Use of a Wheelchair

Exemption of Farm Buildings and Other Improvements

Exemption of Improvements to Commercial and Residential Buildings

Homestead Credit for Special Assessments

New Assessment of Property

Office of Township Assessor

Property Tax Credit for Disabled Veterans

Property Tax Credits for North Dakota Homeowners and Renters

Property Tax Incentives for New or Expanding Businesses

Taxation of Mobile Homes

Taxation of Mobile Homes Owned by Native Americans

Urban Renewal Tax Increment Financing

Valuation Concepts - Agricultural Property

Valuation Concepts - Residential and Commercial Property

Royalty Withholding

Income Tax Withholding from Oil and Gas Royalty Payments

Sales and Use Tax

Advertising Agencies

Auto Parts Supply Stores

Bars Lounges and Taverns

Clubs and Lodges

Coin-Operated Machines

Dental Supply Companies Dental Laboratories and Dentists

Discounts and Coupons

Exempt Organizations

Exemptions for Telecommunications and Computer Equipment Purchased by a Primary Sector Business

Eye Care Specialists

Farm Machinery and Farm Irrigation Equipment

Feed Seed and Farm Chemicals

Financial Institutions

Fitness Centers

Freight Delivery and Other Transportation Charges

Grocery Stores Convenience Stores and Delicatessens

Home Furnishings Supply Stores

Hotels and Motels

Lease or Rental of Motor Vehicles

Licensed Motor Vehicle Dealers

Local Taxes by Location Guideline

Nurseries Greenhouses and Florists

Orthopedic Supply Stores

Printers and Publishers

Radio and Television

Rental and Leasing Companies

Repair Services

Sales to American Indians

Sales Use and Gross Receipts Tax Requirements

Sand Gravel and Scoria

Service Stations and Garages

Shooting Preserves Games Farms and Hunting Clubs

Snowmobiles and ATVs

Taxability of Local Government Sales & Purchases

Voluntary Disclosure Program

Welding and Machine Shops