North Dakota Sales Tax Payment and Reporting Rules

Reporting period:

• Generally: Quarterly, by last day of the month following end of quarter.
• Other: Monthly (due by last day of each month for the preceding month; due by June 22 in odd years for May collections), if at least $333,000 in preceding year's taxable sales and purchases.
• Administration:
  State Tax Commission
  Sales and Special Taxes Division
  600 E. Boulevard Ave.
  Bismarck, ND 58505-0599
  Phone: 701-328-3470