Who is eligible for exemption and how do exempt organizations apply?
Government entities and organizations specifically exempt by statute qualify for sales tax exemption in North Dakota. North Dakota law does not exempt religious, charitable or non-profit organizations. Purchases made by churches are subject to tax; however, bibles, prayer books, hymnals and religious textbooks purchased by churches are exempt by state statute. Exempt organizations include: • Government entities • Federal chartered corporations • Public and private non-profit schools • Hospitals, nursing homes, intermediate and basic care facilities licensed by the North Dakota Department of Health (on qualifying purchases) • Voluntary health organizations To apply, organizations must complete, sign and mail an application to the Tax Commissioner requesting an exemption certificate. Please contact our office to obtain the appropriate application. Upon approval of the application, the exempt organization will receive a Certificate of Exempt Status Exempt Organization containing a number
