Apply through ND TAP before the first sale; the one application opens the sales and use tax permit and, once you have employees, the withholding account. The state rate is 5% and cities such as Fargo and Bismarck add their own local sales tax, which the same return collects. Restaurants and bars also collect any city lodging and restaurant tax.
Checked Oct 21, 2026 against the agency’s page.
Step 2 of 6: Register for tax
1Set up the business
2Register for tax
3Approve the space
4Get the permits for your kind of business
5Alcohol permits
6Before the first hire
Issued by North Dakota Office of State Tax Commissioner.
Sources and dates
Office of State Tax Commissioner business registration pages (North Dakota Taxpayer Access Point, ND TAP). Checked against the agency’s page on the date shown; cities add their own fees.
Questions about opening here.
Yes. Apply through ND TAP before the first sale; the one application opens the sales and use tax permit and, once you have employees, the withholding account.
Yes. Apply through ND TAP before the first sale; the one application opens the sales and use tax permit and, once you have employees, the withholding account.
Yes. Apply through ND TAP before the first sale; the one application opens the sales and use tax permit and, once you have employees, the withholding account.
Yes. Apply through ND TAP before the first sale; the one application opens the sales and use tax permit and, once you have employees, the withholding account.
Yes. Apply through ND TAP before the first sale; the one application opens the sales and use tax permit and, once you have employees, the withholding account.
Yes. Apply through ND TAP before the first sale; the one application opens the sales and use tax permit and, once you have employees, the withholding account.
Yes. Apply through ND TAP before the first sale; the one application opens the sales and use tax permit and, once you have employees, the withholding account.
Yes. Apply through ND TAP before the first sale; the one application opens the sales and use tax permit and, once you have employees, the withholding account.
Yes. Apply through ND TAP before the first sale; the one application opens the sales and use tax permit and, once you have employees, the withholding account.
Yes. Apply through ND TAP before the first sale; the one application opens the sales and use tax permit and, once you have employees, the withholding account.
Yes. Apply through ND TAP before the first sale; the one application opens the sales and use tax permit and, once you have employees, the withholding account.
Yes. Apply through ND TAP before the first sale; the one application opens the sales and use tax permit and, once you have employees, the withholding account.
Yes. Apply through ND TAP before the first sale; the one application opens the sales and use tax permit and, once you have employees, the withholding account.
Yes. Apply through ND TAP before the first sale; the one application opens the sales and use tax permit and, once you have employees, the withholding account.
Yes. Apply through ND TAP before the first sale; the one application opens the sales and use tax permit and, once you have employees, the withholding account.
Yes. Apply through ND TAP before the first sale; the one application opens the sales and use tax permit and, once you have employees, the withholding account.
Yes. Apply through ND TAP before the first sale; the one application opens the sales and use tax permit and, once you have employees, the withholding account.
Yes. Apply through ND TAP before the first sale; the one application opens the sales and use tax permit and, once you have employees, the withholding account.
Yes. Apply through ND TAP before the first sale; the one application opens the sales and use tax permit and, once you have employees, the withholding account.
Yes. Apply through ND TAP before the first sale; the one application opens the sales and use tax permit and, once you have employees, the withholding account.
North Dakota Office of State Tax Commissioner.
Step 2 of 6, register for tax. The steps before it: set up the business.
