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Business Reports, Forms and Licenses Required in the State of North Dakota

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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.

ReportApplies toRequirementDue DateAgency*ContactForm No.
Air Pollution Control, Permit to ConstructOwner/operatorAny 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 constructionNorth 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
Air Pollution Control, Permit to OperateOwner/operatorThis 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 PermitNorth 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, MonthlySole Proprietor, Partnership, Corporation, LLCAlcoholic 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 monthNorth Dakota State Tax Commission
600 E Blvd Ave. Dept 127
Bismarck, ND 58505-0599

 

Alcohol Tax Section
(701) 328-2702
https://www.tax.nd.gov/business/alcohol-tax

 

Schedules A & C

 

Animal Feeding Operations PermitSole Proprietor, Partnership, CorporationThe operator of an animal feeding operation shall make application for a permit from the Department's Water Quality Division.Prior to constructionNorth 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/1_AFO_CAFO/AC.aspx

 

N/A
Asbestos Abatement Contractor LicenseSole Proprietor, Partnership, CorporationAny 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 operationNorth Dakota  Department of Environmental Quality 
4201 Normandy Street,
Bismarck, ND 58503-1324

 

Waste Management Division 
(701) 328-5150
https://deq.nd.gov/wm/asbestos/

 

 

SFN
16611
Authority, Application for Certificate ofCorporationsBefore 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 
(701) 328-4284 - Business Services
800-352-0867
ext. 8-4284
www.nd.gov/sos

 

https://firststop.sos.nd.gov/forms/business

SFN
13100 &
SFN
7974

Aviation Fuel Tax ReportSole Proprietor, Partnership, Corporation, LLCRequired 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
(701) 328-3382 
877-328-7088

https://www.tax.nd.gov/business/motor-fuel-tax/motor-fuel-tax-reports

SFN 22941

https://www.tax.nd.gov/sites/www/files/documents/forms/business/motor-fuel/state-fuel-tax-report-forms/avfueltaxreport.pdf

 

Aviation Gasoline & Jet Fuel Tax Claim for RefundSole Proprietor, Partnership, Corporation, LLCTo 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
(701) 328-3382 
877-328-7088

 

SFN 22905

https://www.tax.nd.gov/sites/www/files/documents/forms/business/motor-fuel/refund-claim-motor-fuels/aviation-fuel-tax-claim-for-refund-ems-2022.pdf

Wholesalers Monthly Beer ReportSole Proprietor, Partnership, Corporation, LLCBeer 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 monthNorth 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

https://www.tax.nd.gov/sites/www/files/documents/forms/business/alcohol/schedule-d-efile-instructions.pdf

 

Beer Shipments Direct to North Dakota Consumers


Beer Shipped or Sold to North Dakota Wholesalers

 

 



Domestic Winery Retail Sales

Sole Proprietor, Partnership, Corporation, LLC

All licensed manufacturers
and retailers are required to file this return on malt beverages shipped directly to North Dakota consumers


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

https://www.tax.nd.gov/sites/www/files/documents/forms/business/alcohol/schedule-g-e-file-instructions.pdf


Schedule D

https://www.tax.nd.gov/sites/www/files/documents/guidelines/business/alcohol/guideline-beer-wholesalers.pdf


Schedules A & F 

ST, F10

https://www.tax.nd.gov/sites/www/files/documents/guidelines/business/alcohol/guideline-domestic-winery.pdf

 

Cigarette & Tobacco Products Monthly Tax ReturnSole Proprietor, Partnership, Corporation, LLCAll 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 monthNorth 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 ReturnCorporation, LLCMust 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
701-328-7124
701-328-7088

https://www.tax.nd.gov/business/corporate-income-tax

 

40
Employer's Contribution & Wage ReportSole Proprietor, Partnership, Corporation, Limited Liability Partnerships, Limited Liability CompaniesMust 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
701 328-2814 
800 472-2952

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 contractSole Proprietor, Partnership, CorporationEmployers, 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 
(701) 328-3800
800 777-5033

wsiemployerservices@nd.gov

 

AC-38A
Employer's Payroll ReportSole Proprietor, Partnership, CorporationEmployers 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 formNorth Dakota Workforce Safety   1600 E Gateway Ave Suite One
Bismarck, ND 58503

 

Policyholder Services Department 
(701) 328-3800
800 777-5033

wsiemployerservices@nd.gov

 

 

https://www.workforcesafety.com/employers/premium-assessment-information/payroll-information

 

Employer's Withholding I.D. Number, Application to Register forSole Proprietor, Partnership, CorporationRequired 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 personsNorth Dakota Office of State  Tax Commissioner 
600 E Blvd Box 127
Bismarck, ND 58505-0599

Registration Section
701-328-1241
877-328-7088

https://www.tax.nd.gov/business/income-tax-withholding

 

www.tax.nd.gov/tap

 

Employment and Age CertificateSole 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

www.nd.gov/labor

https://www.nd.gov/labor/wage-and-hour-topics/youth-employment

 

SFN 4598

https://www.nd.gov/eforms/Doc/sfn04598.pdf

 

Fictitious Name CertificatePartnershipEvery 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 
(701) 328-4284 (business services)
800-352-0867, ext 8-4284  

www.nd.gov/sos

 

Online filing:
https://firststop.sos.nd.gov/forms/business



 

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 CompaniesMust be filed by every financial institution for the privilege of transacting business in North Dakota.April 15 following the end of the calendar yearNorth Dakota Office of State  Tax Commissioner 
600 E Blvd Dept 127
Bismarck ND 58505-0599

Corporate Income Tax Section
701-328-7088

 

35
Foreign Limited Partnership, Registration ofPartnershipAll 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 
(701) 328-4284 (business services)
800-352-0867, ext 8-4284  

www.nd.gov/sos

 

SFN 7936

SFN 7974

https://firststop.sos.nd.gov/forms/business

 

Hazardous Waste, Site Identification NumberSole Proprietor, Partnership, CorporationAny person generating regulated quantities of hazardous waste must obtain a number from the Department's Division of Waste ManagementPrior to shipping hazardous wasteNorth Dakota  Department of Environmental Quality 
4201 Normandy Street,
Bismarck, ND 58503-1324

Christine Roob

Division of Waste Management
1120 28th Ave N, Suite B
Fargo, ND 58102

(701) 298-4638

croob@nd.gov

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 forSole Proprietor, Partnership, CorporationAny 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 YearNorth Dakota  Department of Environmental Quality 
4201 Normandy Street,
Bismarck, ND 58503-1324

Christine Roob

Division of Waste Management
1120 28th Ave N, Suite B
Fargo, ND 58102

(701) 298-4638

croob@nd.gov

 

 

Electronic Reporting:

https://deq.nd.gov/WM/HazardousWasteProgram/BiennialReport.aspx

 

Hazardous Waste, Permit to Treat, Store, and/or Dispose ofSole Proprietor, Partnership, CorporationAny 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 modificationNorth Dakota  Department of Environmental Quality 
4201 Normandy Street,
Bismarck, ND 58503-1324

Waste Management Division 
(701) 328-5166

Compliance Guide:

https://deq.nd.gov/Publications/WM/HazardousWasteComplianceGuide.pdf

 

N/A
Income Tax Withheld, Return of North DakotaSole Proprietor, Partnership, CorporationEmployers 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
701-328-1248
877-328-7088

withhold@nd.gov

https://www.tax.nd.gov/business/income-tax-withholding

 

F-306
Incorporation, Articles ofCorporationAll 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 
(701) 328-4284 (business services)
800-352-0867, ext 8-4284  

www.nd.gov/sos

Varies depending on corporate type

https://firststop.sos.nd.gov/forms/business

Individual Income Tax Return
North Dakota
Sole ProprietorMust 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 yearNorth 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
ND-2

https://www.tax.nd.gov/forms

Industrial Radiographer ExaminationSole Proprietor, Partnership, CorporationAny individual who engages in industrial radiography must pass a written examination.Prior to operationNorth Dakota  Department of Environmental Quality 
4201 Normandy Street,
Bismarck, ND 58503-1324

Waste Management Division 
(701) 328-5166
ram@nd.gov

https://deq.nd.gov/WM/Radiation/Materials_Licensing.aspx

N/A
      

 

 

Information at the Source ReturnSole Proprietor, Partnership, CorporationMust 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 28North 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, CorporationAny 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 operationNorth Dakota  Department of Environmental Quality 
4201 Normandy Street,
Bismarck, ND 58503-1324

Waste Management Division 
(701) 328-5166

https://deq.nd.gov/WM/lead/

 

SFN 53477

https://deq.nd.gov/Forms/WM/Lead/SFN53477.pdf

 

Liability, Report to DetermineSole Proprietor, Partnership, Corporation, Limited liability partnerships, Limited liability companiesMust 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 employeesJob Service North Dakota 
PO Box 5507 
Bismarck, ND 58506-5507

UI Tax & Field Services
701 328-2814  
800 472-2952

http://www.jobsnd.com/unemployment-business

SFN 41216

 

 

Limited Liability Partnership RegistrationLimited 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 StateA 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

https://firststop.sos.nd.gov/forms/business

Limited Partnership CertificatePartnershipAll 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 
(701) 328-4284 (business services)
800-352-0867, ext 8-4284  

www.nd.gov/sos

N/A
Liquefied Petroleum Gas ReportSole Proprietor, Partnership, Corporation, LLCRequired 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

https://www.tax.nd.gov/sites/www/files/documents/forms/business/motor-fuel/state-fuel-tax-report-forms/liqupetrotaxreport.pdf

 

Liquor Shipped or Sold to North Dakota WholesalersSole Proprietor, Partnership, Corporation, LLCPersons 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 monthNorth 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

https://www.tax.nd.gov/sites/www/files/documents/forms/business/alcohol/schedule-a-efile-instructions.pdf

Wholesaler's Monthly Liquor ReportSole Proprietor, Partnership, Corporation, LLCRequired 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 monthNorth 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

https://www.tax.nd.gov/sites/www/files/documents/forms/business/alcohol/schedule-b-efile-instructions.pdf

Liquor Shipments Direct to North Dakota ConsumersSole Proprietor, Partnership, and Corporation, LLCAll licensed manufacturers and retailers are required to file this return on liquor shipped direct to North Dakota consumersAnnual return January 15 of the following yearNorth 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

https://www.tax.nd.gov/sites/www/files/documents/forms/business/alcohol/schedule-a-efile-instructions.pdf

Minimum Wage and Work Conditions Summary PosterSole 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 employeesNorth 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

 

Motor Vehicle Fuel Tax ReportSole Proprietor, Partnership, Corporation, LLCRequired 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
701-328-3382
877-328-7088

https://www.tax.nd.gov/business/motor-fuel-tax/motor-fuel-tax-reports

SFN 22937
Motor Vehicle Fuel Tax Claims for RefundSole Proprietor, Partnership, and Corporation, LLCUsed 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
701-328-3382
877-328-7088

https://www.tax.nd.gov/business/motor-fuel-tax/motor-fuel-tax-refunds

SFN 22903
New Hire ReportAll 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 workNorth Dakota Department of Health & Human Services Child Support
PO Box 7190
Bismarck, ND 58507-7190
 

Child Support
(701) 328-6524

Fax: (701) 328-5497

csemployer@nd.gov

SFN 1018 

https://www.nd.gov/eforms/Doc/sfn01018.pdf


This is an optional form the employer may use other formats

Oil & Gas Gross Production Tax and Oil Extraction Tax ReportOil & Gas Producers & PurchasersOil 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
701-328-3382
877-328-7088

https://www.tax.nd.gov/business/oil-and-gas-severance-tax

https://www.tax.nd.gov/forms
Oil /Gas Production
Facility Registration
Sole Proprietor, Partnership, CorporationThe 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 recompletionNorth Dakota  Department of Environmental Quality 
4201 Normandy Street,
Bismarck, ND 58503-1324

Air Quality Division 
(701) 328-5188
 

https://deq.nd.gov/aq/oilgas/OilGasRegistration.aspx

 
Partnership Return of Income, North DakotaPartnershipMust be filed by every partnership that is doing business in North Dakota.15th day of fourth month following close of taxable year of the partnershipNorth 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 ofSole Proprietor, Partnership, CorporationAny 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 servicesNorth Dakota  Department of Environmental Quality 
4201 Normandy Street,
Bismarck, ND 58503-1324

Waste Management Division
(701) 328-5166
 

https://deq.nd.gov/wm/radiation/X-ray.aspx

 

SFN 8428
Radioactive Material LicenseSole Proprietor, Partnership, CorporationAny 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, etcNorth Dakota  Department of Environmental Quality 
4201 Normandy Street,
Bismarck, ND 58503-1324

Waste Management Division
(701) 328-5166
 

https://deq.nd.gov/WM/Radiation/Materials_Licensing.aspx

 

SFN 8418
Real Estate Investment TrustUnincorporated 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 StateAny 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 ofSole Proprietor, Partnership, and CorporationMust 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 companyNorth 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 RequirementsSole Proprietor, Partnership, CorporationAny 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 operationNorth 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 ForSole Proprietor, Partnership, Corporation, LLCTo 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 businessNorth 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 ReturnSole Proprietor, Partnership, Corporation, LLCTo compute and remit sales and use tax due from Sales, Use, and Gross Recei[ts Tax Permit holdersQuarterly [January 31, April 30, July 31, October 31]   NOTE: Businesses with taxable sales and purchases over $333,000 per year must file monthlyNorth 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, CorporationAny 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 servicesNorth 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 ReturnSub Chapter, S CorporationMust 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 corporationNorth 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

60
Solid Waste Storage, Resource Recovery, waste treatment, waste pile or Disposal Facility Permit to Construct/ Operate/CloseSole Proprietor, Partnership, CorporationAny 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 modificationNorth 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

https://deq.nd.gov/WM/Forms.aspx

Solid Waste or Hazardous Waste, Permit to TransportSole Proprietor, Partnership, CorporationAny person planning to transport solid or hazardous waste must obtain this permit from the Department's Waste Management Division.Prior to transportationNorth 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

https://deq.nd.gov/WM/Forms.aspx

Special Fuels Tax ReportSole Proprietor, Partnership, Corporation, LLCRequired 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

https://www.tax.nd.gov/sites/www/files/documents/forms/business/motor-fuel/state-fuel-tax-report-forms/sftaxreport.pdf

 

Trade Name RegistrationSole Proprietor, Partnership, CorporationAny 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 
(701) 328-4284 (business services)
800-352-0867, ext 8-4284  

https://sos.nd.gov/business/business-services/trade-name-franchise-name.html

SFN 13401
Trademark RegistrationAny individual or business entityAny 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 
(701) 328-4284 (business services)
800-352-0867, ext 8-4284  

https://sos.nd.gov/business/business-services/trademark-service-mark.html

 

SFN 13400
Underground Injection Control PermitSole Proprietor, Partnership, CorporationAny 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 operationNorth 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 forSole Proprietor, Partnership, CorporationOwner'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 
(701) 328-5166
https://deq.nd.gov/wm/UndergroundStorageTankProgram/

 

SFN 10980
Unemployment Insurance - Report to Determine LiabilitySole Proprietor, Partnership, Limited Liability Partnership, Corporation, Limited Liability CompanyAll 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 employeesJob 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 ofSole Proprietor, Partnership, CorporationEmployers 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 employerNorth 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

 

Water & Wastewater Treatment Plant Operators CertificationSole Proprietor, Partnership, CorporationAny 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 operationNorth Dakota  Department of Environmental Quality 
4201 Normandy Street,
Bismarck, ND 58503-1324

Municipal Facilities Division 
(701) 328-6628
https://deq.nd.gov/MF/OperatorCertification/

 

 
North Dakota Pollution Discharge Elimination System  PermitSole Proprietor, Partnership, CorporationAny 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 dischargeNorth 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/

 

N/A
Workforce Safety Insurance on Your Employees, Application for (65-01-02-(18))Sole Proprietor, Partnership, CorporationRequired 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 employeesNorth 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 701-328-9715 or 701-231-7782.