How do I apply for a seller's permit?

How to Apply for a Seller's Permit in North Dakota

In North Dakota, a seller's permit is required for businesses that sell tangible personal property or certain services subject to sales tax. This permit allows you to collect and remit sales tax to the state.

Steps to Obtain a Seller's Permit

• Register Your Business: Before applying, ensure your business is registered with the North Dakota Secretary of State if applicable. This includes corporations, LLCs, and partnerships.
• Apply for a Sales Tax License: The seller's permit is issued as a sales tax license by the North Dakota Office of State Tax Commissioner. You can apply online through their official website.
• Gather Required Information: Be prepared to provide your business details such as legal name, physical and mailing addresses, federal Employer Identification Number (EIN), and type of business activity.
• Submit the Application: Complete the online application form accurately. As of 2026, the application process is streamlined for faster approval.
• Receive Your Permit: Upon approval, you will receive your sales tax license number, which serves as your seller's permit. Keep this number accessible for sales tax collection and reporting.

Operational Considerations

• Sales Tax Collection and Reporting: After obtaining your seller's permit, set up processes to collect sales tax at the point of sale and file periodic sales tax returns as required by North Dakota.
• Recordkeeping: Maintain detailed records of sales, exemptions, and tax collected to ensure compliance and ease of reporting.
• Employee Training: Train staff on proper sales tax collection procedures, especially if you operate multiple locations or online sales.
• Automation Tools: Consider using accounting or point-of-sale software that integrates sales tax calculations and reporting to streamline compliance.
• Renewal and Updates: Monitor any changes in business status or sales tax laws to update your permit information as needed.