Reseller tax guide

North Dakota resale certificate and sales tax for resellers

A summary of what the sources listed on this page say about North Dakota: its permit and resale certificate, buying inventory for resale, and refunds of sales tax paid on inventory. General information only.

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Not tax advice. General information only: not tax, legal, or financial advice. Tax rates, forms, and rules change and vary by state, locality, and your situation. Confirm with the tax agency or a qualified tax professional before relying on it. Strooply is software from The Stroop LLC. It is not a certified public accounting firm, tax advisory service, enrolled agent or law firm, and nothing on this page creates a professional relationship with you. The full disclaimer and limits of liability are in the Terms of Service. By using this page, you agree to those terms. See something wrong? Report an error.

Last reviewed

Every fact on this page comes from the sources listed below, as they read on the review date. Where a source did not say something, we leave it out. Sources can change after that date.

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At a glance

North Dakota quick facts

What the sources listed below say. Rules change, and how they apply depends on the facts of each case.

State base sales tax rate
5.00%[2]
Resale certificate
Certificate of Resale (SFN 21950)[2]
Certificate expiry (as listed)
No expiry listed in the source[2]
Permit or registration
North Dakota Sales and Use Tax Permit[23]
Online application offered
Yes[23]
Where to apply
State application page[2]
Certificate form
State certificate form[1]

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Permit and certificate

What the state says about its permit and resale certificate

The state calls the registration associated with buying for resale and collecting tax a North Dakota Sales and Use Tax Permit.[23] The state says it offers an online application.[23] State application page.[2]

The resale certificate the state lists is Certificate of Resale (SFN 21950). The source cited lists no expiry.[2] The state's certificate form asks for a permit or registration number.[1] State certificate form.[1]

Sourcing

What the state says about buying inventory for resale

Multistate certificates

  • The state says it accepts the Streamlined Sales Tax exemption certificate.[35]
  • The state says it accepts the Multistate Tax Commission uniform certificate.[36]

Out-of-state buyers

The state's Certificate of Resale has a line to enter the state that issued the buyer's sales and use tax permit number.[1]

Other points the sources mention

  • The Tax Commissioner's guideline says a seller need not collect tax on a sale for resale if it obtains an MTC or Streamlined certificate from the buyer. The state's own Certificate of Resale (SFN 21950) is also available.[13]
  • The guideline calls for obtaining exemption certificates from retailers at least every two years.[3]
  • Certificates are not sent to the Tax Commissioner. The seller keeps them in its files to support sales claimed as sales for resale.[3]
  • The Tax Commissioner's sales and use tax page says sellers should apply for a permit 30 days before opening and that permits are not transferable. The guideline says returns are filed every period, whether or not tax is due.[23]
Refunds

What the state says about refunds of sales tax paid on inventory

Some states let a purchaser request a refund of sales tax paid on items bought for resale, and some direct the request to the seller. Whether and how that applies depends on the facts of each purchase. This section reports what the sources say for North Dakota. This page could not confirm whether a purchaser who paid sales tax to a seller can file directly. The state tax agency can say.[7]

Who files, per the state
Not confirmed on this page[7]
Refund form named by the state
Amended return in ND TAP, or a claim on the Request a Refund page[7]
How the state says to submit
Amended sales, use and gross receipts tax return in ND TAP for a refund of tax paid in error; the Request a Refund page covers local maximum tax and exempt marketplace purchase claims[7]
Time limit the state describes
Generally 3 years[7]

The Request a Refund page says claims need copies of the receipts and invoices for the original transaction.[7]

Illustration

Illustration: the North Dakota state base rate applied to an amount you enter

Enter an amount to see an illustration.

Illustration only. It applies the 5.00% state base rate to the amount entered, and assumes that amount is before tax. It leaves out local taxes, exemptions and every other rule, which can change the result. It is an estimate for illustration, not a tax calculation or a prediction of any amount owed, deductible or refundable.

Not tax advice. Last reviewed . Confirm with the state agency or a qualified tax professional. Report an error

Keep each purchase receipt linked to the items it covers

Strooply is an app for eBay resellers that identifies items from photos, shows live comps and sold-price estimates, drafts eBay listings for your review, and tracks costs and profit.

Receipt scanning, on Pro and Team plans, links each purchase receipt to the items it covers, with the tax shown on the receipt. It can misread prices, dates or line items.

Strooply is record-keeping software. It does not prepare or file tax returns, refund claims, or other filings, it is not a tax preparer, and its figures are estimates to check against your own records.

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FAQ

Common questions and what the sources say

Do I need a sales tax permit to sell on eBay in North Dakota?

The state says a business with a physical presence in North Dakota that makes taxable retail sales needs a sales, use and gross receipts tax permit and collects North Dakota and local tax. A marketplace facilitator is required to collect North Dakota sales and use tax, and local taxes, on North Dakota sales made on its marketplace.[34]

How do I get a resale certificate in North Dakota?

North Dakota's steps are applying for a sales and use tax permit in ND TAP, then completing the Certificate of Resale (SFN 21950) with the permit number and giving it to the seller. The guideline says the seller may instead accept an MTC or Streamlined certificate from the purchaser.[123]

Does a North Dakota resale certificate expire?

The Tax Commissioner's guideline calls for obtaining exemption certificates from retailers at least every two years. The seller keeps the certificate in its files rather than sending it to the Tax Commissioner.[3]

Can I use my North Dakota certificate in another state?

North Dakota is a Streamlined Sales Tax member, and the Streamlined exemption certificate is accepted by all 24 member states. North Dakota is also listed on the MTC uniform resale certificate.[56]

Not tax advice. Last reviewed . Confirm with the state agency or a qualified tax professional. Report an error

Sources

Where these facts come from

Each number in square brackets on this page matches an entry below. Check a source itself for its current wording.

  1. ND Tax Commissioner: Certificate of Resale SFN 21950, www.tax.nd.gov/sites/www/files/documents/forms/business/sales-use/resale-cert1.pdf
  2. ND Tax Commissioner: Sales and Use Tax, www.tax.nd.gov/business/sales-and-use-tax
  3. ND Tax Commissioner: Sales, Use, and Gross Receipts Tax Requirements guideline, www.tax.nd.gov/sites/www/files/documents/guidelines/business/sales-use/sales-use-and-gross-receipts-tax-requirements-1.pdf
  4. ND Tax Commissioner: Marketplace Facilitator, www.tax.nd.gov/marketplace-facilitator
  5. Streamlined Sales Tax: exemption certificate and member states, www.streamlinedsalestax.org/Shared-Pages/exemptions-
  6. Multistate Tax Commission: Uniform Sales and Use Tax Resale Certificate (state chart and notes), www.mtc.gov/wp-content/uploads/2023/01/Unif-Resale-Cert-revised-10-14-22.pdf
  7. Amended return in ND TAP, or a claim on the Request a Refund page, state refund form, www.tax.nd.gov/request-refund
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