Filing your North Dakota sales tax return doesn’t have to be complicated, especially with the state’s online system. You can submit your sales tax return online using North Dakota’s Taxpayer Access Point (ND TAP) website.
This guide will walk you through the step-by-step process of filing online so you can submit returns on time, avoid penalties, and stay compliant with North Dakota’s sales tax rules.
What You Need Before Filing
Before filing your sales tax return, you must prepare specific records to ensure your report is accurate. Here are the standard documents required to file a sales tax return in North Dakota:
- North Dakota Taxpayer Account Number (Sales and Use Tax Permit) – You’re required to have a North Dakota sales and use tax account to file your sales tax return. Once your registration with the North Dakota Office of the State Tax Commissioner is approved, you should receive this documentation at your provided mailing address.
- ND TAP Account Log-in Details – The primary way to file your North Dakota sales tax return online is by logging onto your ND TAP account. To access the site, ensure you have your log-in credentials ready (e.g., your username and password).
- Total Sales – Gather your total revenue during the filing period. This includes all sales, whether they’re taxable or not. Even if you currently have no sales records, you’re still required to file a return.
- Taxable Sales – Compile the total taxable sales your business made within the filing period. You’ll need this data to determine how much sales tax you owe and must pay for the filing period.
- Taxable Purchases – Verify the total amount of taxable purchases your business spent within the filing period. This applies to both in-state and out-of-state transactions.
- Local Sales Tax Report – Some cities in North Dakota impose a local sales tax. Thus, if you have a nexus in those cities, you must keep track of your sales for each jurisdiction.
- Bank Account and Routing Number – Select which bank account you want to use for paying the due taxes in your report. Prepare your bank details and routing number ahead of time.
- Filing Frequency Schedule – The state assigns a specific due date for every registered business. To find out your designated schedule, you can check your North Dakota Sales and Use Tax Permit or your ND TAP account.
Step-by-Step: How to File North Dakota Sales Tax Online
The online filing process is a logical progression of data entry and verification. While the exact screen layouts may eventually evolve with a new e-filing platform, the core workflow remains constant. Step 1. Go to the state sales tax portal website – North Dakota Taxpayer Access Point (ND TAP). Step 2. Enter your Account Credentials: Log in using your username and password. Check your shared email/phone number and input OTP, when applicable. Step 3. Prepare your Ecommerce Sales Tax Data (e.g., Taxes Report from Shopify). Step 4. On the dashboard, click on “File, Amend, or Print Return”
Step 5. Click “File Now” on the line that corresponds to the period for filing.
Step 6. Next, select the applicable options and then enter the total sales based on your Ecommerce Sales Tax Report.
Step 7. Now, enter the total local tax for each jurisdiction shown on your Ecommerce Sales Tax Report. Then click the Next button.
Step 8. Review the balances. Once done, tick the checkbox to Confirm.
Step 9. Now, enter your contact details and then click “Submit” to proceed.
Step 10. Click on “Make a Payment”
Step 11. Choose your preferred payment method.
Step 12. Next, click on “Pay” to proceed.
Step 13. Enter your bank information or choose your previously saved account to pay your balance.
Step 14. Schedule your preferred processing date. Next, enter the payment amount and then click “Submit“
Step 15. Save the confirmation in your preferred location for recordkeeping purposes. Keeping online records using Google Drive is a common option.
Helpful Tip: If the filing process is interrupted by internet issues, website downtime, or other disruptions. You can always click on “Save and Submit Later” to avoid losing your progress.
Due Dates
Your filing frequency depends on the amount of sales tax you collect in a calendar year. The state allows a monthly, quarterly, or annual filing frequency. Your schedule is determined by the time you apply for your North Dakota Sales and Use Tax Permit.
| FREQUENCY | REQUIREMENT | REPORTING PERIOD | DUE DATE |
| Monthly | More than $3330 in collected sales tax in the preceding calendar year | Monthly | Due on or before the last day of the month following the reporting period |
| Quarterly | Less than $3330 collected sales tax in the preceding calendar year |
|
Due on or before the last day of the month following the reporting period |
| Annually | Average monthly sales tax liability is less than $80 | January 1 to December 31 | January 31 of the following year |
Timely Filing Discount
Some states give businesses a discount for collecting, filing, and remitting sales tax on time. Under North Dakota’s Administrative Code 57-39.2-12.1, taxpayers who file on time may deduct and retain 1.5% of the combined state sales, use, and gross receipts tax due. The maximum discount allowed is a total of $110 per return.Filing Amended Returns
If you need to correct a previously submitted return, the state allows you to amend your sales tax return. To do so, you must use the “Amend” feature in ND Tap. You can also amend a sales tax return by mail. However, to receive instructions on how to amend your return by mail, you must contact the North Dakota sales tax department at 701-328-1246.Refunds
In case you overpaid your sales tax return, taxpayers can file a claim for a refund. You must ensure that it’s filed within three years after the due date of the return or the date the return was filed, whichever is later. This rule is stated in North Dakota’s Century Code § 57-39.2-15. You may also use the “Amend” feature in ND Tap to request a refund for your overpayment.Filing Zero Returns in North Dakota
In North Dakota, you’re still required to file a return even if you have no sales tax to pay or report. To file a zero return, you have to write “0” (zero) on the appropriate fields of your sales tax return. If you don’t file a zero return, your return will be tagged as a delinquent return. To avoid any penalties, it’s crucial to file a return even if you have no sales tax to pay or report.Other Filing Methods in North Dakota
If you’re having difficulties filing your North Dakota sales tax return online, you can try other options.- File with TaxHero – Let expert accountants in TaxHero prepare your sales tax returns for you. We’ll take everything off your hands so that you can spend your time more efficiently managing your business.