INSTRUCTIONS: NORTH DAKOTA SALES, USE AND GROSS RECEIPTS TAX (Form ST)

All North Dakota businesses must file a sales, use and gross receipts tax form for each reporting period even if no sales were made or no tax is due. The form is available on the official website of the North Dakota government.

North Dakota Sales, Use and Gross Receipts Tax ST Step 1: At the top left of the first page, enter your account number, the date on which your return is due, and the end of the period for which you are filing. If you are no longer in business, indicate this on the right and give the day on which you ended operations. If the business has changed owners, give the name, address and phone number of the new owner below this.

North Dakota Sales, Use and Gross Receipts Tax ST Step 2: In column A, on line one, enter your total sales. The next four steps apply to column A only.

North Dakota Sales, Use and Gross Receipts Tax ST Step 3: On line two, enter your total nontaxable sales.

North Dakota Sales, Use and Gross Receipts Tax ST Step 4: On line three, enter the total of items purchased subject to use tax.

North Dakota Sales, Use and Gross Receipts Tax ST Step 5: Add lines one and three, subtract line two, and enter the total in line four.

North Dakota Sales, Use and Gross Receipts Tax ST Step 6: On line five, multiply line four by the current state tax rate.

North Dakota Sales, Use and Gross Receipts Tax ST Step 7: Follow the calculation instructions to complete lines six through eight.

North Dakota Sales, Use and Gross Receipts Tax ST Step 8: Consult the instructions on the second page to determine penalties and interest on lines nine and 10. Add lines six, nine and 10 to determine your total before local taxes on line 11.

North Dakota Sales, Use and Gross Receipts Tax ST Step 9: Under line 11, consult the chart on the second page to calculate all local option taxes that must be paid.

North Dakota Sales, Use and Gross Receipts Tax ST Step 10: Take the sum from line 12, calculate penalty and interest as instructed on line 13, and enter the total due with your return on line 14. A contact person should sign and date the form.