At the Office of State Tax Commissioner, protecting taxpayers from fraudulent activity and improving filing accuracy continues to be a top priority. To support this effort, we are shifting to digital only return filing for sales and use, lodging and restaurant, and prepaid wireless 911 fee tax returns.

Starting January 1, 2023, the Office of State Tax Commissioner will no longer mail paper return forms to the taxpayers listed above. Moving forward, you can file and pay your tax return on our user-friendly, online portal, ND TAP.


  • If you already have access to your account on ND TAP, please visit ND TAP and enter your login information to submit your digital return and make a payment.
  • If you have not completed the above step, visit ND TAP and click “Sign Up For Access.”
    • If you received a letter in the mail from our office about the digital transformation, the letter reference number at the top of that letter may be used to add ND TAP access to your account.
  • More ND TAP Information

If you have questions during the login or sign-up process, please contact our ND TAP Helpline at 701-328-1257 or

We're Here to Help

We are here to help you transition. If you need assistance or additional time to change to digital submission, please contact the Sales and Special Taxes Compliance Section at 701-328-1246 or