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FAQ Topics | North Dakota Office of State Tax Commissioner

Compensation that a North Dakota resident receives for personal professional services performed in Minnesota is exempt from Minnesota income tax under the reciprocity agreement if the individual maintains a permanent home in North Dakota to which the individual returns at least once each month while performing the services in Minnesota.  "Compensation for personal or professional services"...

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Income Tax Withholding | North Dakota Office of State Tax ...

Income Tax Withholding

An employer is required to withhold North Dakota income tax from wages paid to an employee if the employee performs services within North Dakota and the wages are subject to federal income tax withholding. A North Dakota-based employer must withhold North Dakota income tax from wages paid to a North Dakota resident employee who works in another state, except where the employer is required to withhold the other state's income tax from the wages earned in that state. Certain wages are not subject to North Dakota income...

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Filing an Extension - North Dakota Office of State Tax ...

You may obtain an extension of time to file your North Dakota corporation, s-corporation, partnership, or fiduciary income tax return by obtaining either a federal extension or a North Dakota extension.

Federal Extension

If you obtain an extension of time to file your federal return, it will be recognized for North Dakota purposes. For individuals, this includes the automatic 2-month extension to...

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Sales & Use Tax - Businesses | North Dakota Office of ...

Sales & Use Special Taxes

Sales Tax

The sales tax levied is:

5% general rate on the gross receipts from retail sales of tangible personal property, communication services,...

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Related topics : sales and use tax rates / local sales tax rates by state / local sales tax rates / sales tax use / sales and use tax

Sales & Use Tax Calendar | North Dakota Office of State ...

December 31

Important Note: Because December 31 falls on a Sunday, any return, tax payment, or other required action is not due until January 2, 2018.

Sales & Use Taxes:

Monthly sales, use, and gross receipts tax return and payment are due for November 2017.

Monthly restaurant & lodging tax and lodging tax return and payment are due for November 2017.

Monthly city...

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Related topics : what quarterly taxes are due / quarterly tax payments required / what quarterly tax payments / tax return 2017 / quarterly tax payments due 2018

Sales - North Dakota Office of State Tax Commissioner

City Lodging & Restaurant Tax and City Lodging Tax - Form F10

One-Time Sales and Use Tax Return - Do not use this form if you have a sales tax...

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Related topics : sales and use tax return form / sales and use tax form / sales and use tax return / sales tax return form / sales tax use

Streamlined Sales & Use Tax Project | North Dakota Office ...

The Streamlined Sales Tax Registration System may be used to register for sales tax purposes with all of the states that are members of the Streamlined Sales Tax Governing Board in a single registration. You cannot choose which...

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Related topics : sales and use tax return / sales tax streamlined / sales tax information by state / registration sales tax / states no sales tax

Canadian Refund | North Dakota Office of State Tax ...

Canadian residents are eligible for a refund of the sales tax paid on purchases in North Dakota. This refund is available to individuals, not businesses, on goods that...

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Related topics : sales tax refund / canadian sales tax / state tax refund / sales tax information by state / sales tax business purchase

Canadian Refund | North Dakota Office of State Tax ...

Canadian residents are eligible for a refund of the sales tax paid on purchases in North Dakota. This refund is available to individuals, not businesses, on goods that...

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Related topics : sales tax refund / canadian sales tax / state tax refund / sales tax information by state / sales tax business purchase