Business Reports, Forms and Licenses Required in the State of North Dakota
NOTE: All companies must be registered and have the dba names registered with North Dakota Secretary of State before they can be granted a license. The Secretary of State can be reached at 701-328-4284.
NEW Business Registration Website
All businesses, whether operated in the form of proprietorships, partnerships, or corporations, are subject to certain legal reporting and tax payment requirements. These requirements relate either solely to the employers, the employees, or the types of business.
This publication is intended primarily to aid people contemplating going into business or who have just started a business in North Dakota. Each business has reports, licenses, or permits that are unique to that particular business. The information in this booklet will help business people save time in determining the common state reports, forms, and licenses required of their business in North Dakota and when they are due. Professional Assistance may be needed.....Information included in this report, including the filing requirements, form numbers, and reasons for the forms, was obtained from the various agencies to which these forms must be submitted. These agencies usually provide the necessary forms, related information, and instructions on how to submit them. Legal and other professional assistance may be required for many types of businesses.
Reports, Permits, Notices and Forms Required by the State of North Dakota
A list of all reports, permits, notices and forms required by the state of North Dakota, including the requirement, due date, agency and contact information.
| Report | Applies to | Requirement | Due Date | Agency* | Contact | Form No. |
| Air Pollution Control, Permit to Construct | Owner/operator | Any firm planning to operate a facility in North Dakota which may emit air pollutants must obtain this permit from the Department's Air Quality Division to construct or modify the facility. | Prior to construction | North Dakota Department of Environmental Quality 4201 Normandy Street, 2nd Floor Bismarck, ND 58503-1324 |
Air Quality Division
| N/A |
| Air Pollution Control, Permit to Operate | Owner/operator | This permit will be granted after the constructed facility which may emit air pollutants into the air has been tested and shown to operate as planned. This permit will be either be a Minor Source Permit or a Title V Permit, depending on the amount of emissions. | Prior to operation for a Minor Source; 12 months after startup for a Title V Permit | North Dakota Department of Environmental Quality 4201 Normandy Street, 2nd Floor Bismarck, ND 58503-1324 | Air Quality Division (701) 328-5188 https://deq.nd.gov/aq/permitting/ | N/A |
| Alcoholic Beverage Manufacturing Report, Monthly | Sole Proprietor, Partnership, Corporation, LLC | Alcoholic beverage manufacturers including microbrew pubs must report monthly alcoholic beverages manufactured in the state. This form allows for the computation of tax required to be paid by manufacturers doing business in the state. The amount of tax due must be remitted with this report. | After the close of each month and before the 15th day of the following month | North Dakota State Tax Commission 600 E Blvd Ave. Dept 127 Bismarck, ND 58505-0599 |
Alcohol Tax Section
| Schedules A & C
|
| Animal Feeding Operations Permit | Sole Proprietor, Partnership, Corporation | The operator of an animal feeding operation shall make application for a permit from the Department's Water Quality Division. | Prior to construction | North Dakota Department of Environmental Quality 4201 Normandy Street, Bismarck, ND 58503-1324 |
Water Quality Division
| N/A |
| Asbestos Abatement Contractor License | Sole Proprietor, Partnership, Corporation | Any asbestos abatement contractor must be licensed by the Department's Air Quality Division. All private and public employees must also receive certification from the same division. | Prior to operation | North Dakota Department of Environmental Quality 4201 Normandy Street, Bismarck, ND 58503-1324 |
Waste Management Division
| SFN 16611 |
| Authority, Application for Certificate of | Corporations | Before transacting business or before obtaining any license or permit in North Dakota, all foreign corporations and foreign limited liability companies are required to obtain a certificate of authority from the Secretary of State before transacting business in North Dakota or before obtaining any license or permit required by North Dakota law. | North Dakota Secretary of State 600 E Boulevard Ave Dept 108, Bismarck, ND 58505-0500 | Michael Howe, Secretary of State
| https://firststop.sos.nd.gov/forms/business SFN | |
| Aviation Fuel Tax Report | Sole Proprietor, Partnership, Corporation, LLC | Required to be filed by all licensed aviation fuel sellers to determine and remit the tax. | Monthly [25th day] | North Dakota Office of State Tax Commissioner 600 E Blvd Ave, Dept 127 Bismarck, ND 58505-0599 | Motor Fuel, Oil & Special Taxes Section https://www.tax.nd.gov/business/motor-fuel-tax/motor-fuel-tax-reports | SFN 22941
|
| Aviation Gasoline & Jet Fuel Tax Claim for Refund | Sole Proprietor, Partnership, Corporation, LLC | To obtain a refund of aviation gasoline and jet fuel tax. Excise tax is deducted from the refund. | Annually [June 30] | North Dakota Office of State Tax Commissioner, 600 E Blvd Dept 127 Bismarck, ND 58505-0599 |
Motor Fuel, Oil & Special Taxes Section
| SFN 22905 |
| Wholesalers Monthly Beer Report | Sole Proprietor, Partnership, Corporation, LLC | Beer wholesalers must report monthly beer purchases, sales out of state, etc. This form allows for the computation of tax required to be paid on beer by wholesalers doing business in the state. The amount of tax due must be remitted with this report. | After the close of each month and before 15th day of the following month | North Dakota Office of State Tax Commissioner 600 E Blvd Dept 127 Bismarck, ND 58505-0600 | Alcohol Tax Section (701) 328-2702 877-328-7088 | Schedule D
|
Beer Shipments Direct to North Dakota Consumers Beer Shipped or Sold to North Dakota Wholesalers
| Sole Proprietor, Partnership, Corporation, LLC | All licensed manufacturers Persons selling or shipping beer to North Dakota wholesalers shall file a monthly Schedule C Report. This information documents the beer purchased each month and tax is applied to the North Dakota wholesalers reported purchases All licensed domestic wineries are required to file this return for wine produce and sold. | Annual return January 15 of the following year After the close of each month and before the 15th day of the following month Annual return January 15 of the following year After the close of each month and before the 15th day of the following month Periodic | North Dakota Office of State Tax Commissioner 600 E Blvd Dept 127 Bismarck, ND 58505-0599 | Alcohol Tax Section (701) 328-2702 877-328-7088 | Schedule G Schedule D Schedules A & F ST, F10
|
| Cigarette & Tobacco Products Monthly Tax Return | Sole Proprietor, Partnership, Corporation, LLC | All licensed wholesalers and retailers who purchase tax-free tobacco products direct from unlicensed sellers are required to file this return on cigarettes sold and tobacco products purchased. | After the close of each month and before the 15th day of the following month | North Dakota Office of State Tax Commissioner 600 E Blvd Dept 127 Bismarck, ND 58505-0599 | Sales and Special Taxes Division (701) 328-3475 877-328-7088 | 44CT https://www.tax.nd.gov/sites/www/files/documents/forms/business/tobacco/44CT-form.pdf
|
| Corporation Income Tax Return | Corporation, LLC | Must be filed by every corporation (except subchapter S corporations) who is engaged in business in North Dakota and has sources of income from North Dakota. Cooperative corporations are also required to file. | April 15 for calendar year taxpayers or 15th day of fourth month following the close of the fiscal year of the corporation. Cooperatives must file by the 15th day of the ninth month following the close of the taxable year of the corporation. Tax exempt corporations must file by the 15th day of the 5th month following the close of the taxable year. | North Dakota Office of State Tax Commissioner 600 E Blvd Dept 127 Bismarck, ND 58505-0599 | Corporate Income Tax Section https://www.tax.nd.gov/business/corporate-income-tax
| 40 |
| Employer's Contribution & Wage Report | Sole Proprietor, Partnership, Corporation, Limited Liability Partnerships, Limited Liability Companies | Must be filed by all employers quarterly. The Unemployment Insurance tax due must be remitted with this form. If more space is needed, continuation forms are available. | Quarterly [April 30, July 31, October 31, & January 31] | Job Service North Dakota PO Box 5507 Bismarck, ND 58506-5507 |
UI Tax & Field Services https://www.jobsnd.com/unemployment-business-tax/file-reports
| SFN 41263 SFN 19622 or SFN 52307 |
| Employer's Coverage, Self-Employed Coverage, & Officer's Coverage Under North Dakota Workers Compensation by special contract | Sole Proprietor, Partnership, Corporation | Employers, self- employed, volunteer organizations, or executive officers of corporations may by optional contract secure insurance protection for themselves or members based on N D Workforce Safety approval. | North Dakota Workforce Safety 1600 E Century Ave Suite One Bismarck, ND 58506-5585 |
Policyholder Services Department
| AC-38A | |
| Employer's Payroll Report | Sole Proprietor, Partnership, Corporation | Employers are required to report annually the gross payroll, bonuses, commissions, value of room and board if furnished for each employee to ND Workforce Safety. | Anniversary of application form | North Dakota Workforce Safety 1600 E Gateway Ave Suite One Bismarck, ND 58503 |
Policyholder Services Department
|
https://www.workforcesafety.com/employers/premium-assessment-information/payroll-information
|
| Employer's Withholding I.D. Number, Application to Register for | Sole Proprietor, Partnership, Corporation | Required of employers who must withhold North Dakota income tax from employees' wages. | Prior to start-up of business or upon employment of one or more persons | North Dakota Office of State Tax Commissioner 600 E Blvd Box 127 Bismarck, ND 58505-0599 | Registration Section https://www.tax.nd.gov/business/income-tax-withholding
|
|
| Employment and Age Certificate | Sole Proprietor, Partnership, Corporation (all employers) | Required for minors 14 and 15 years. Upon completion, one copy is kept by the employer, one is sent to the principal of the school the minor attends, and two are returned to the Department of Labor. | Upon employment of a minor (age 14 or 15) | North Dakota Department of Labor 600 E Blvd Dept 406 Bismarck, ND 58505-0340 | Dept of Labor and Human Rights (701) 328-2260 (800) 582-8032 https://www.nd.gov/labor/wage-and-hour-topics/youth-employment
| SFN 4598 https://www.nd.gov/eforms/Doc/sfn04598.pdf
|
| Fictitious Name Certificate | Partnership | Every partnership transacting business in North Dakota under a fictitious name, or a designation not showing the names of the persons interested as partners in such business, must file a fictitious name certificate with the Secretary of State with the filing fee of $25 + $3 for each partner exceeding two, but not to exceed $250. Foreign limited partnerships or limited liability partnerships may also need to file a fictitious name certificate if name in the state of organization is not consistent with the requirements of North Dakota laws governing partnerships, or their names are not available for use in North Dakota, or if the foreign limited partnership or foreign limited liability partnership chooses to use a name other than the name as established in the state of origin. | North Dakota Secretary of State 600 E Boulevard Ave Dept 108 Bismarck, ND 58505-0500 | Michael Howe, Secretary of State
| Online filing:
| |
| Financial Institutions (See N.D.C.C. Ch. 57-35.3) | Bank Holding Co., Banks, Savings Association, Thrift Institution, Trust Company, Production Credit Association, Certain Leasing Companies | Must be filed by every financial institution for the privilege of transacting business in North Dakota. | April 15 following the end of the calendar year | North Dakota Office of State Tax Commissioner 600 E Blvd Dept 127 Bismarck ND 58505-0599 | Corporate Income Tax Section
| 35 |
| Foreign Limited Partnership, Registration of | Partnership | All foreign limited partnerships are required to register with the Secretary of State before transacting business in North Dakota. The filing fee for this registration is $100. | North Dakota Secretary of State 600 E Boulevard Ave Dept 108 Bismarck, ND 58505-0500 | Michael Howe, Secretary of State |
SFN 7936 SFN 7974 https://firststop.sos.nd.gov/forms/business
| |
| Hazardous Waste, Site Identification Number | Sole Proprietor, Partnership, Corporation | Any person generating regulated quantities of hazardous waste must obtain a number from the Department's Division of Waste Management | Prior to shipping hazardous waste | North Dakota Department of Environmental Quality 4201 Normandy Street, Bismarck, ND 58503-1324 | Christine Roob Division of Waste Management (701) 298-4638 | US EPA RCRA Subtitle C Site Identification Form https://deq.nd.gov/WM/HazardousWasteProgram/StateEPASiteIdentification.aspx |
| Hazardous Waste Generated, Treated, stored, and/or Disposed, Biennial Report for | Sole Proprietor, Partnership, Corporation | Any major generator of hazardous waste and any permitted treatment, disposal or storage facility must report to the Department's Waste Management Division. | Biennial [March 1] Even Number Year | North Dakota Department of Environmental Quality 4201 Normandy Street, Bismarck, ND 58503-1324 | Christine Roob Division of Waste Management (701) 298-4638
|
Electronic Reporting: https://deq.nd.gov/WM/HazardousWasteProgram/BiennialReport.aspx
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| Hazardous Waste, Permit to Treat, Store, and/or Dispose of | Sole Proprietor, Partnership, Corporation | Any person planning to treat, store, and/or dispose of hazardous waste must obtain this permit prior to engaging in any of these operations from the Department's Waste Management Division. | Prior to operation or facility modification | North Dakota Department of Environmental Quality 4201 Normandy Street, Bismarck, ND 58503-1324 | Waste Management Division Compliance Guide: https://deq.nd.gov/Publications/WM/HazardousWasteComplianceGuide.pdf
| N/A |
| Income Tax Withheld, Return of North Dakota | Sole Proprietor, Partnership, Corporation | Employers must report total of North Dakota income tax withheld in the preceding calendar quarter. The North Dakota income tax withheld shall be remitted with this form to the Office of State Tax Commissioner. Form 306 will be mailed out approximately 30 days before the due date. | Quarterly [January 31, April 30, July 31, October 31] | North Dakota Office of State Tax Commissioner 600 E Blvd Dept 127 Bismarck, ND 58505-0599 |
Withholding Tax Section https://www.tax.nd.gov/business/income-tax-withholding
| F-306 |
| Incorporation, Articles of | Corporation | All corporations are created by law at the time articles of incorporation are filed with the Secretary of State. Fees vary depending upon corporate type. | North Dakota Secretary of State 600 E Blvd Bismarck, ND 58505-0500 | Michael Howe, Secretary of State | Varies depending on corporate type | |
| Individual Income Tax Return North Dakota | Sole Proprietor | Must be filed by residents who must file federal income tax returns and nonresidents who derive income from a business, property, or personal service in North Dakota and must file a federal income tax return. | April 15 for calendar year taxpayers or 15th day of fourth month following the close of a taxable year | North Dakota Office of State Tax Commissioner 600 E Blvd Dept 127 Bismarck, ND 58505-0599 | Individual Income Tax Section 701-328-1247 877-328-7088 | ND-1 or |
| Industrial Radiographer Examination | Sole Proprietor, Partnership, Corporation | Any individual who engages in industrial radiography must pass a written examination. | Prior to operation | North Dakota Department of Environmental Quality 4201 Normandy Street, Bismarck, ND 58503-1324 | Waste Management Division | N/A |
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| Information at the Source Return | Sole Proprietor, Partnership, Corporation | Must be filed by every person who files a federal Information at the Source Return (1099). This return reports payments to nonemployees and transactions with other persons. Examples of these are rents, royalties, and pension payments & compensation to nonemployees for services rendered. | Feb 28 | North Dakota Office of State Tax Commissioner 600 E Blvd Dept 127 Bismarck, ND 58505-0599 | Individual Income Tax Section 701-328-1247 877-328-7088 | Copies of Federal Form 1099 |
| Lead Based Paint Abatement Contractor License | Sole Proprietor, Partnership, Corporation | Any lead based paint contractor must be licensed by the Health Department Division of Air Quality. All individuals performing abatement must also be certified. | Prior to operation | North Dakota Department of Environmental Quality 4201 Normandy Street, Bismarck, ND 58503-1324 | Waste Management Division
| SFN 53477 https://deq.nd.gov/Forms/WM/Lead/SFN53477.pdf
|
| Liability, Report to Determine | Sole Proprietor, Partnership, Corporation, Limited liability partnerships, Limited liability companies | Must be filed for all employers with the unemployment Insurance Division. Every employer must contribute to the State Unemployment Insurance tax fund for each employee hired. | Within 20 days of initial hiring of employees | Job Service North Dakota PO Box 5507 Bismarck, ND 58506-5507 | UI Tax & Field Services | SFN 41216
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| Limited Liability Partnership Registration | Limited partnerships established in North Dakota and those limited liability partnerships established in another state and transacting business in North Dakota must register with the Secretary of State | A limited liability partnership must register with the Secretary of State upon creation. A limited liability partnership established in another state must register with the Secretary of State prior to transacting business in North Dakota. | North Dakota Secretary of State 600 E Boulevard Ave Dept 109 Bismarck, ND 58505-0500 | Business Division of Secretary of State (701) 328-4284 800-352-0867, ext. 8-4284 www.nd.gov/sos | Varies depending on type of LLP and state of origin | |
| Limited Partnership Certificate | Partnership | All limited partnerships must file the limited partnership certificate with the filing fee of $100. Forms are not prescribed by the Secretary of State. | North Dakota Secretary of State 600 E Boulevard Ave Dept 108 Bismarck, ND 58505-0500 | Michael Howe, Secretary of State | N/A | |
| Liquefied Petroleum Gas Report | Sole Proprietor, Partnership, Corporation, LLC | Required to be filed by all dealers engaged in the sale of liquefied petroleum gas to determine and remit tax. | Monthly [25th day] | North Dakota Office of State Tax Commissioner 600 E Blvd Ave Dept 127 Bismarck, ND 58505-0599 | Motor Fuel, Oil & Special Taxes Section 701-328-3382 877-328-7088 | SFN 22986
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| Liquor Shipped or Sold to North Dakota Wholesalers | Sole Proprietor, Partnership, Corporation, LLC | Persons selling or shipping liquor to North Dakota wholesalers shall file a monthly Schedule A report for all shipments and returns for each calendar month. These figures document amounts reported on North Dakota wholesalers reports. | After the close of each month and before the 15th day of the following month | North Dakota Office of State Tax Commissioner 600 E Blvd Ave Dept 127 Bismarck, ND 58505-5099 | Alcohol Tax Section (701) 328-2702 877-328-7088 | Schedule A |
| Wholesaler's Monthly Liquor Report | Sole Proprietor, Partnership, Corporation, LLC | Required to be filed by all licensed state wholesalers for liquor sold the preceding month and full amount of tax due. | After the close of each month and before 15th day of the following month | North Dakota Office of State Tax Commissioner 600 E Blvd Dept 127 Bismarck, ND 58505-0599 | Alcohol Tax Section (701) 328-2702 877-328-7088 | Schedule B |
| Liquor Shipments Direct to North Dakota Consumers | Sole Proprietor, Partnership, and Corporation, LLC | All licensed manufacturers and retailers are required to file this return on liquor shipped direct to North Dakota consumers | Annual return January 15 of the following year | North Dakota Office of State Tax Commissioner 600 E Blvd Dept 127 Bismarck, ND 58505-0599 | Alcohol Tax Section (701) 328-2702 877-328-7088 | Schedule A |
| Minimum Wage and Work Conditions Summary Poster | Sole Proprietor, Partnership, Corporation (all employers) | Required by State Law and furnished by the State Department of Labor. Provides information on wage & hour, child labor, employment discrimination, and retaliation laws. Must be posted in a conspicuous place for employees to view. (Posting of this poster also satisfies the posting requirement for the employment of minors..) | Upon initial hiring of employees | North Dakota Department of Labor 600 E Blvd. Dept 406 Bismarck, ND 58505-0340 | Wage and Hour Division (701) 328-2660 | https://www.nd.gov/labor/required-employer-posters
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| Motor Vehicle Fuel Tax Report | Sole Proprietor, Partnership, Corporation, LLC | Required for motor fuel licensees engaged in the sale of gasoline/gasohol. It is used to determine the tax to be remitted. | Monthly [25th day] | North Dakota Office of State Tax Commissioner 600 E Blvd Dept 127 Bismarck, ND 58505-0599 | Motor Fuel, Oil & Special Taxes Section https://www.tax.nd.gov/business/motor-fuel-tax/motor-fuel-tax-reports | SFN 22937 |
| Motor Vehicle Fuel Tax Claims for Refund | Sole Proprietor, Partnership, and Corporation, LLC | Used by agricultural industrial & government consumers to claim a refund of tax on exempt gasoline and gasohol. | Annually [June 30] | North Dakota Office of State Tax Commissioner 600 E Blvd Dept 127 Bismarck, ND 58505-0599 | Motor Fuel, Oil & Special Taxes Section https://www.tax.nd.gov/business/motor-fuel-tax/motor-fuel-tax-refunds | SFN 22903 |
| New Hire Report | All employers with employees working in North Dakota (Unless the employer has employees in two or more states, and has chosen one of those states to which to report new hires. Employers should call for more information if interested.) | Federal and state laws require that all employers report each new hire to the State Directory of New Hires. Employers must submit employee name, address, and SSN AND employer name, address, and Federal Employer Identification Number (FEIN). | 20 days from the employees first day of work | North Dakota Department of Health & Human Services Child Support PO Box 7190 Bismarck, ND 58507-7190 | Child Support Fax: (701) 328-5497 | SFN 1018 https://www.nd.gov/eforms/Doc/sfn01018.pdf
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| Oil & Gas Gross Production Tax and Oil Extraction Tax Report | Oil & Gas Producers & Purchasers | Oil and gas produced in the state must be reported by both producers and purchasers. The tax on production sold is remitted by the purchaser. The tax on production not sold at the time of production is remitted by the producer. | Monthly [25th day for oil and 15th day for gas] | North Dakota Office of State Tax Commissioner 600 E Blvd Dept 127 Bismarck, ND 58505-0599 | Motor Fuel, Oil & Special Taxes Section | https://www.tax.nd.gov/forms |
| Oil /Gas Production Facility Registration | Sole Proprietor, Partnership, Corporation | The owner or operator of any oil or gas well that is completed or recompleted must register the well with the Department's Air Quality Division. | 90 days after completion or recompletion | North Dakota Department of Environmental Quality 4201 Normandy Street, Bismarck, ND 58503-1324 | Air Quality Division | |
| Partnership Return of Income, North Dakota | Partnership | Must be filed by every partnership that is doing business in North Dakota. | 15th day of fourth month following close of taxable year of the partnership | North Dakota Office of State Tax Commissioner 600 E Blvd Dept 127 Bismarck, ND 58505-0599 | Individual Income Tax Section 701-328-1247 877-328-7088 | 58 |
| Radiation Machine Facilities / Services, Registration of | Sole Proprietor, Partnership, Corporation | Any person who has a radiation machine facility and/or engages in the business of installing or providing radiation machine services must be registered by the Department's Air Quality Division. | Prior to operation or provision of services | North Dakota Department of Environmental Quality 4201 Normandy Street, Bismarck, ND 58503-1324 | Waste Management Division https://deq.nd.gov/wm/radiation/X-ray.aspx
| SFN 8428 |
| Radioactive Material License | Sole Proprietor, Partnership, Corporation | Any person who receives, possesses, uses, transfers, owns, or acquires radioactive material must be licensed by the Department's Air Quality Division. | Prior to receipt, transfer, etc | North Dakota Department of Environmental Quality 4201 Normandy Street, Bismarck, ND 58503-1324 | Waste Management Division https://deq.nd.gov/WM/Radiation/Materials_Licensing.aspx
| SFN 8418 |
| Real Estate Investment Trust | Unincorporated real estate investment trusts established in North Dakota and those established in another state and are transacting business in North Dakota must register with the Secretary of State | Any unincorporated real estate investment trust established in North Dakota must register with the Secretary of State. Any unincorporated real estate investment trust established in another state and transacting business in North Dakota must register with the State of State. | Upon creation of a North Dakota unincorporated real estate investment trust and prior to transacting business in North Dakota by an unincorporated real estate investment trust established under the laws of another state. | North Dakota Secretary of State 600 E Boulevard Ave Dept 108 Bismarck, ND 58505-0500 | Business Division of Secretary of State (701) 328-4284 800-352-0867, ext. 8-4284 www.nd.gov/sos | N/A |
| Residency, Affidavit of | Sole Proprietor, Partnership, and Corporation | Must be filed by Minnesota and Montana resident employees who wish to be exempt from having North Dakota income tax withheld from their wages. Employers are required to submit copy A to the Office of State Tax Commissioner. | Upon employment of employees by your company | North Dakota Office of State Tax Commissioner 600 E Blvd Dept 127 Bismarck, ND 58505-0599 | Withholding Tax Section 701-328-1248 977-328-7088 | NDW-R |
| Safe Drinking Water Act Requirements | Sole Proprietor, Partnership, Corporation | Any firm planning to use a public source for supplying drinking water to the public must check with the Department's Municipal Facilities Division to assure that state and federal requirements are met. | Prior to construction or operation | North Dakota Department of Environmental Quality 4201 Normandy Street, Bismarck, ND 58503-1324 | Municipal Facilities Division (701) 328-5211 https://deq.nd.gov/mf/DWP/ | |
| Sales, Use & Gross Receipts Tax Permit, Application For | Sole Proprietor, Partnership, Corporation, LLC | To obtain required sales and use tax permit for any business or institution making taxable retail sales of either tangible personal property or services. Also for supplies and equipment purchased from an out-of-state firm which does not collect the North Dakota sales tax. | Prior to start-up of business | North Dakota Office of State Tax Commissioner 600 E Blvd Dept 127 Bismarck, ND 58505-0599 | Sales and Special Taxes Division (701) 328-3474 877-328-7088 | SFN 21869 (Included in Consolidated Registration for Businesses) |
| Sales, Use & Gross receipts Tax Return | Sole Proprietor, Partnership, Corporation, LLC | To compute and remit sales and use tax due from Sales, Use, and Gross Recei[ts Tax Permit holders | Quarterly [January 31, April 30, July 31, October 31] NOTE: Businesses with taxable sales and purchases over $333,000 per year must file monthly | North Dakota Office of State Tax Commissioner 600 E Blvd Dept 127 Bismarck, ND 58505-0599 | Sales and Special Taxes Division (701) 328-3470 877-328-7088 | S1 or S2 |
| Septic Tank Pumper's License | Sole Proprietor, Partnership, Corporation | Any person who cleans, pumps, and services cesspools, septic tanks, or privies must obtain a license from the Department's Water Quality Division. | Prior to provision of services | North Dakota Department of Environmental Quality 4201 Normandy Street, Bismarck, ND 58503-1324 | Water Quality Division (701) 328-5210 https://deq.nd.gov/WQ/2_NDPDES_Permits/6_SepticPumper/sp.aspx | |
| Small Business Corporation (Subchapter S) Income Tax Return | Sub Chapter, S Corporation | Must be filed by every Subchapter S Corporation which does business in or has sources of income from North Dakota. | 15th day of fourth month following close of taxable year of the corporation | North Dakota Office of State Tax Commissioner 600 E Blvd Dept 127 Bismarck, ND 58505-0599 | Individual Income Tax Section 701-328-1247 | 60 |
| Solid Waste Storage, Resource Recovery, waste treatment, waste pile or Disposal Facility Permit to Construct/ Operate/Close | Sole Proprietor, Partnership, Corporation | Any person planning to construct and/or operate a solid waste storage or disposal facility (incineration, other resource recovery, or land filling) must obtain this permit from the Department's Waste Management Division. | Prior to construction, operation or facility modification | North Dakota Department of Environmental Quality 4201 Normandy Street, Bismarck, ND 58503-1324 | Waste Management Division (701) 328-5166 https://deq.nd.gov/wm/SolidWasteProgram/ | SFN 19269 |
| Solid Waste or Hazardous Waste, Permit to Transport | Sole Proprietor, Partnership, Corporation | Any person planning to transport solid or hazardous waste must obtain this permit from the Department's Waste Management Division. | Prior to transportation | North Dakota Department of Environmental Quality 4201 Normandy Street, Bismarck, ND 58503-1324 | Waste Management Division (701) 328-5166 https://deq.nd.gov/wm/SolidWasteProgram/ | SFN 8391 |
| Special Fuels Tax Report | Sole Proprietor, Partnership, Corporation, LLC | Required to be filed by all dealers of tractor fuel, diesel, kerosene, heater oil, furnace oil, burner fuel, to determine and remit tax. | Monthly [25th day] | North Dakota Office of State Tax Commissioner 600 E Blvd Dept 127 Bismarck, ND 58505-0599 | Motor Fuel, Oil & Special Taxes Section 701-328-3382 877-328-7088 | J01
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| Trade Name Registration | Sole Proprietor, Partnership, Corporation | Any person engaged in business in North Dakota under a trade name must register with the Secretary of State. Any person who has registered a trade name may institute a civil suit prohibiting any other person from using the name. | North Dakota Secretary of State 600 E Boulevard Ave Dept 108 Bismarck, ND 58505-0500 | Michael Howe, Secretary of State https://sos.nd.gov/business/business-services/trade-name-franchise-name.html | SFN 13401 | |
| Trademark Registration | Any individual or business entity | Any person who adopts and uses a trademark or service mark to distinguish goods or services from those of another may register that mark with the Secretary of State. | North Dakota Secretary of State 600 E Blvd Bismarck, ND 58505-0500 | Michael Howe, Secretary of State https://sos.nd.gov/business/business-services/trademark-service-mark.html
| SFN 13400 | |
| Underground Injection Control Permit | Sole Proprietor, Partnership, Corporation | Any person who owns or operates a well used to inject waste or fluids underground must obtain this permit from the Department's Water Quality Division. | Prior to construction or operation | North Dakota Department of Environmental Quality 4201 Normandy Street, Bismarck, ND 58503-1324 | Water Quality Division (701) 328-5210 https://deq.nd.gov/WQ/1_Groundwater/2_UIC.aspx | N/A |
| Underground Storage Tanks, Notification for | Sole Proprietor, Partnership, Corporation | Owner's of underground tanks that store gasoline, used oil, diesel fuel, industrial solvents, pesticides, herbicides, or fumigants must notify the Department's Waste Management Division. | North Dakota Department of Environmental Quality 4201 Normandy Street, Bismarck, ND 58503-1324 | Waste Management Division
| SFN 10980 | |
| Unemployment Insurance - Report to Determine Liability | Sole Proprietor, Partnership, Limited Liability Partnership, Corporation, Limited Liability Company | All employers must file a Report to Determine Liability. Every employer who is determined liable must provide unemployment insurance coverage for their workers. | Within 20 days of initial hiring of employees | Job Service North Dakota PO Box 5507 Bismarck, ND 58506-5507 | UI Tax & Field Services 701 328-2814 800-472-2952 | SFN 41216 |
| Wage & Tax Statement, Transmittal of | Sole Proprietor, Partnership, Corporation | Employers must report total state income taxes withheld during the preceding calendar year. A copy of Federal Form W-2 for each employee (for wages) or Form 1099 for each payee (for payments other than wages from which state income tax was withheld voluntarily) is submitted with the annual report. | February 28 for paper filers, March 31 for electronic filers, or within 30 days of termination as employer | North Dakota Office of State Tax Commissioner 600 E Blvd Dept 127 Bismarck, ND 58505-0599 | Withholding Tax Section 701-328-1248 877-328-7088 | 307 https://www.tax.nd.gov/sites/www/files/documents/forms/business/it-withholding/form307web.pdf
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| Water & Wastewater Treatment Plant Operators Certification | Sole Proprietor, Partnership, Corporation | Any person, firm, corporation, municipality, or other governmental subdivision or agency, operating a water treatment plant or water distribution system serving 25 or more persons or operating a wastewater treatment plant or wastewater collection system serving a demand equal to 500 or more persons must be certified in a grade corresponding to the system classification by the Department's Municipal Facilities. Division. | Prior to operation | North Dakota Department of Environmental Quality 4201 Normandy Street, Bismarck, ND 58503-1324 | Municipal Facilities Division
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| North Dakota Pollution Discharge Elimination System Permit | Sole Proprietor, Partnership, Corporation | Any firm planning to discharge wastewater to surface waters of the state must obtain this permit from the Department's Water Quality Division. Permit applications must be submitted at least six months prior to first discharge. | Prior to discharge | North Dakota Department of Environmental Quality 4201 Normandy Street, Bismarck, ND 58503-1324 | Water Quality Division
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| Workforce Safety Insurance on Your Employees, Application for (65-01-02-(18)) | Sole Proprietor, Partnership, Corporation | Required by all employers to obtain workers' compensation accident insurance through WSI for all employees excluding agriculture, domestic service, employment of a common carrier by railroad, all clergy members, and employees of religious organizations. (65-01-02-(16) (07). | Prior to hiring of employees | North Dakota Workforce Safety & Insurance 1600 E Century Ave Bismarck, ND 58506-5585 | Policyholder Services Department (701) 328-3800 or 800 777-5033 | AC-2 |
This publication will be made available in alternative format for people with disabilities upon request to NDSU Extension Service.
Reports by Types of Business
A list of reports required by the state of North Dakota organized by type of business.
Corporation
Air Pollution Control, Permit to Construct
Air Pollution Control, Permit to Operate
Alcoholic Beverage Manufacturing Report, Monthly
Asbestos Abatement Contractor License
Authority, Application for Certificate of
Aviation Fuel Tax Report
Aviation Gasoline & Jet Fuel Tax Claim for Refund
Wholesaler's Monthly Beer Report
Beer Shipments into North Dakota - Schedule C
Brand Registration, Application for Alcohol Beverage
Cigarette & Tobacco Products Monthly Tax Return
Corporation Income Tax Return
Employer's Contribution & Wage Report
Employer's Coverage, Self-Employed Coverage, & Officer's coverage under the North Dakota Workforce Safety by special contract
Employer's Payroll Report
Employer's Withholding I.D. Number, Application to Register for
Employment and Age Certificate
Hazardous Waste Generated, Treated, and/or Disposed of
Hazardous Waste, Permit to Treat, Store, and/or Dispose of
Income Tax Withheld, Return of North Dakota
Incorporation, Articles of
Information at the Source Return
Liability, Report to Determine
Liquefied Petroleum Gas Report
Liquor Gallonage Tax Report
Monthly Wholesalers Liquor Report
Liquor Shipment, Manifest of
Liquor Shipped into North Dakota & Returns - Schedule A
Minimum Wage & Work Conditions Summary Poster
Motor Vehicle Fuel Tax Report
Motor Vehicle Fuel Tax Claims for Refund
Oil/Gas Production/ Facility Registration
Radiation Machine Facilities/Services, Registration of
Radioactive Material License
Residency, Affidavit of
Safe Drinking Water Act Requirements
Sales & Use Tax Permit, Application for
Sales & Use Tax Return
Septic Tank Pumper's License
Small Business Corporation (Subchapter S) Income Tax Return
Solid Waste or Hazardous Waste, Permit to Transport
Solid Waste Storage, Resource Recovery, or Disposal Facility Permit to Construct / Operate / Close
Special Fuels Dealer's Report
Trademark Registration
Trade Name Registration
Underground Injection Control Permit
Underground Storage Tanks, Notification
Unemployment Insurance - Report to Determine Liability
Wage & Tax Statement, Transmittal of
Waste Handling Operations at Feedlots, Approved for
Water Pollution Control Permit to Discharge
Workforce Safety Insurance on Your Employees, Application for (65-01-02-18)
Oil & Gas Producers & Purchasers
Oil & Gas Gross Production Tax and Oil Extraction Tax Report
Partnerships
Air Pollution Control, Permit to Construct
Air Pollution Control, Permit to Operate
Alcoholic Beverage Manufacturing Report, Monthly
Asbestos Abatement Contractor License
Aviation Fuel Tax Report
Aviation Gasoline & Jet Fuel Tax Claim for Refund
Wholesaler's Monthly Beer Report
Beer Shipments into North Dakota - Schedule C
Brand Registration, Application for Alcohol Beverage
Cigarette & Tobacco Products Monthly Tax Return Employer's Contribution & Wage Report
Employer's Coverage, Self-Employed Coverage, & Officer's Coverage Under the North Dakota Workforce Safety by special contract
Employer's Payroll Report
Employment and Age Certificate
Employer's Withholding I.D. Number, Application to Register
Fictitious Name Certificate
Foreign Limited Partnership, Registration of
Hazardous Waste Generated, Treated, and/or Disposed,
Hazardous Waste, Permit to Treat, Store, and/or Dispose of
Income Tax Withheld, Return of North Dakota
Information at the Source Return
Liability, Report to Determine
Limited Partnership Certificate Liquefied Petroleum Gas Report
Liquor Gallonage Tax Report
Monthly Wholesalers Liquor Report
Liquor Shipment, Manifest of
Liquor Shipped into North Dakota & Returns - Schedule A
Motor Vehicle Fuel Tax Report
Motor Vehicle Fuel Tax Claims for Refund
New Hire Report Oil/Gas Production/ Facility Registration
Partnership Return of Income, North Dakota
Radiation Machine Facilities/Services, Registration of
Radioactive Material License
Residency, Affidavit of
Safe Drinking Water Act Requirements
Sales & Use Tax Permit, Application for Sales & Use Tax Return
Septic Tank Pumper's License
Solid Waste Storage, Resource Recovery, or Disposal Facility Permit to Construct/Operate/Close
Special Fuels Dealer's Report
Trade Name Registration Trademark Registration
Unemployment Insurance - Report to Determine Liability
Underground Injection Control Permit
Underground Storage Tanks, Notification form
Wage & Tax Statement, Transmittal of
Waste Handling Operations at Feedlots, Approved for
Water & Wastewater Treatment Plant Operators Certification
Workforce Safety insurance on Your Employees, Application for (65-01-02-18) (15)
Sole Proprietorship
Air Pollution Control, Permit to Construct
Air Pollution Control, Permit to Operate
Asbestos Abatement Contractor License
Aviation Fuel Tax Report
Aviation Gasoline & Jet Fuel Tax Clam for Refund
Wholesalers Monthly Beer Report Beer Shipments into North Dakota - Schedule C
Brand registration, Application for Alcohol Beverage
Cigarette & Tobacco Products Monthly Tax Return
Employer's Contribution & Wage Report
Employer's Coverage, Self-Employed Coverage, & Officer's Coverage Under the North Dakota Workforce Safety by special contract
Employer's Payroll Report
Employer's Withholding I.D. Number, Application to Register for
Employment and Age Certificate
Equal Employment Opportunity is the Law Notice
Hazardous Waste Generated, Treated, and/or Disposed, Annual Report for Hazardous Waste, Permit to Treat, Store, and/or Dispose of
Income Tax Withheld, Return of North Dakota
Individual Income Tax Return, North Dakota
Industrial Radiographer Examination
Information at the Source Return
Liability, Report to Determine
Liquor Gallonage Tax Report
Liquefied Petroleum Gas Report
Liquor Report, Monthly
Liquor Shipment, Manifest of
Liquor Shipped into North Dakota & Returns-Schedule A
Minimum Wage and Work Conditions Summary Poster
Motor Vehicle Fuel Tax Report
Motors Vehicle Fuel Tax Claims for Refund
Oil/Gas Production Facility Registration
Radiation Machine Facilities/Services, Registration of
Radioactive Material License
Residency, Affidavit
Safe Drinking Water Act Requirements
Sales & Use Tax Permit, Application for
Sales & Use Tax Return Septic Tank Pumper's License
Solid Waste Storage, Resource Recovery, or Disposal Facility Permit to Construct/Operate/Close
Solid Waste or Hazardous Waste, Permit to Transport
Special Fuels Dealer's Report
Trademark Registration Trade Name Registration
Underground Injection Control Permit
Underground Storage Tanks, Notification for
Unemployment Insurance - Report to Determine Liability
Wage & Tax Statement, Transmittal of
Waste Handling Operations at Feedlots, Approved for
Waste & Wastewater Treatment Plant Operators Certification
Water Pollution Control Permit to Discharge
Workforce Safety Insurance on Your Employees, Application for
Questions? Please call 701-231-8593
