If I start a new retail business or purchase an existing retail business, what are my sales and use tax responsibilities?
If you open a new retail business or purchase an existing retail business, you must obtain a North Dakota Sales and Use Tax Permit from the Tax Commissioner. You also must file a sales and use tax return according to the filing status assigned to your business when the permit is issued. North Dakota law also requires a business operating under a trade or business name to register the name with the North Dakota Secretary of State. To register a name, please contact the Secretary of State at (701) 328-4284. To obtain a sales and use tax permit, complete an application and submit it to our office no more than 30 days prior to opening for business. If you purchase an existing business, you must apply for a new sales tax permit, as permits are not transferable. North Dakota corporations, limited liability companies, limited partnerships and limited liability partnerships must register with the North Dakota Secretary of State before a sales tax permit may be issued. The sales and use tax ret
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