Skip to main content

The .gov means it's official.Official North Dakota websites will end in .gov. Before sharing sensitive information, make sure you're on a government site.

The site is secure.The https:// ensures that you're connecting to the official website and that any information you provide is encrypted and sent securely.

Language: English

Automatic translation disclaimer

The State of North Dakota provides automatic translation for nd.gov websites, courtesy of Google Translate. Please remember, though, that the English language version is considered the most accurate. In the event of a disagreement or discrepancy between the translation and the original English version of this web site or any notice or disclaimer, the original version will prevail.

Accept Decline
North Dakota Tax Logo Color Version
988
Main navigation
  • I Need To ...
    • Make a Payment | Print Voucher
    • Register/Change a Permit
    • Request a Payment Plan
    • File an Extension
    • File a Refund
    • Start a Business
    • E-File My Taxes
    • Find Exemptions | Credits
    • Understand Why I Got a Letter
    • Reference Tax Facts - Red Book
    • Change My Address
    • Learn More about the Primary Residence Credit
  • I Am ...
    • Individual
    • Business
    • Local Government
    • Software Developer
    • Tax Professional
    • North Dakota Homeowner
  • Refunds
    • File a Canadian Refund
    • File a Local Tax Refund
    • File a Sales Tax Refund - Exempt Online Purchases
    • File a Motor Fuel Refund
    • Where's My Refund?
  • Forms
  • Guidelines
  • News Center
    • Press Releases
    • Data
    • Publications
    • Resources
    • Tax & Legislative Changes
    • Email Sign-Up
  • About
    • Careers
    • Commissioner Bio
    • Contact Us
  • ND TAP
Main navigation Mobile
    • I Need To ...
      • ‹
      • I Need To ...
      • Make a Payment | Print Voucher
      • Register/Change a Permit
      • Request a Payment Plan
      • File an Extension
      • File a Refund
      • Start a Business
      • E-File My Taxes
      • Find Exemptions | Credits
      • Understand Why I Got a Letter
      • Reference Tax Facts - Red Book
      • Change My Address
      • Learn More about the Primary Residence Credit
    • I Am ...
      • ‹
      • I Am ...
      • Individual
        • ‹
        • Individual
        • Where's My Refund
        • Canadian Refund
        • Local Tax Refund
        • Form 1099-G
      • Business
        • ‹
        • Business
        • Alcohol Tax
        • Cigarette and Tobacco Products Tax
        • Coal Tax
        • Corporate Income Tax
        • Fiduciary Tax
        • Income Tax Withholding
        • Motor Fuel Tax
        • New Businesses and Contractors
        • Oil and Gas Severance Tax
        • Prepaid Wireless 911 Fee
        • Property Tax
        • Royalty Withholding
        • S Corp and Partnership Tax
        • Sales and Use Tax
          • ‹
          • Sales and Use Tax
          • Local Taxes by City and County
        • Telecommunications Tax
      • Local Government
        • ‹
        • Local Government
        • Property Tax
          • ‹
          • Property Tax
          • Centrally Assessed Property Resources
        • Resources for Assessors
          • ‹
          • Resources for Assessors
          • Assessor Training
        • Resources for Auditors
        • Sales Tax Rate Lookup
        • State Board of Equalization
          • ‹
          • State Board of Equalization
          • Locally Assessed Property
      • Software Developer
      • Tax Professional
      • North Dakota Homeowner
    • Refunds
      • ‹
      • Refunds
      • File a Canadian Refund
      • File a Local Tax Refund
      • File a Sales Tax Refund - Exempt Online Purchases
      • File a Motor Fuel Refund
      • Where's My Refund?
    • Forms
    • Guidelines
    • News Center
      • ‹
      • News Center
      • Press Releases
      • Data
      • Publications
      • Resources
        • ‹
        • Resources
        • Bonds
        • Collections
        • Disaster Information and Tax Implications
        • Fraud & ID Theft
        • ND Laws & Regulations
        • ND TAP Info
        • Residency
        • Tax Deadlines
      • Tax & Legislative Changes
        • ‹
        • Tax & Legislative Changes
        • Significant Changes in Law
        • Updates - Newsletters
        • Chronology of Tax Commissioners
      • Email Sign-Up
    • About
      • ‹
      • About
      • Careers
      • Commissioner Bio
      • Contact Us
    • ND TAP
    • 988
      Suicide & Crisis
      Lifeline

Guidelines

Rental and Leasing Companies

  • Read more about Rental and Leasing Companies

Radio and Television

  • Read more about Radio and Television

Printers and Publishers

  • Read more about Printers and Publishers

Photographers

  • Read more about Photographers

Orthopedic Supply Stores

  • Read more about Orthopedic Supply Stores

Nurseries Greenhouses and Florists

  • Read more about Nurseries Greenhouses and Florists

Lease or Rental of Motor Vehicles

  • Read more about Lease or Rental of Motor Vehicles

Hotels and Motels

  • Read more about Hotels and Motels

Home Furnishings Supply Stores

  • Read more about Home Furnishings Supply Stores

Grocery Stores Convenience Stores and Delicatessens

  • Read more about Grocery Stores Convenience Stores and Delicatessens

Pagination

  • Previous page ‹‹
  • Page 3
  • Next page ››
Subscribe to Guidelines

Copyright © 2025 North Dakota Office of State Tax Commissioner

600 E. Boulevard Ave., Dept. 127  |  Bismarck, ND 58505-0599  |  Main Number: 701-328-7088

Footer
  • Contact
  • Accessibility
  • Disclaimer
  • Privacy Policy
  • Security Policy
Feedback (+)Provide Website Feedback
North Dakota Tax Logo White Version