How to Get a Reseller License in North Dakota

To sell goods in North Dakota, resellers must obtain a Sales Tax Permit from the North Dakota Office of State Tax Commissioner. Registration is free (though a bond may be required) and completed online through the Taxpayer Access Point (TAP). You will need your business name, address, EIN/FEIN, and business activity details. Apply 30 days prior to opening as processing takes 2-3 weeks.

Once registered, your permit does not expire and requires no renewal fees. To make tax-exempt purchases for resale, use Form SFN 21950 (Certificate of Resale)—this certificate does not expire. North Dakota's state rate is 5%, with local jurisdictions adding up to 3%. North Dakota is a member of the Streamlined Sales Tax since October 2005.