Do I need a North Dakota sales and use tax permit to sell seasonal items such as fireworks or Christmas trees?
All individuals or organizations selling fireworks or Christmas trees are retailers and must obtain a sales tax permit before they may sell seasonal items. To obtain a sales tax permit you must contact our office in writing at least 30 days before you begin your sales. Upon approval of your application, our office will mail you a temporary permit card and a sales tax return to report your sales and remit the tax collected.
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