North Dakota

The state of North Dakota, like most states, imposes many different taxes on its residents. These taxes include individual and corporate income tax, sales and use tax, and various other taxes.

The general state sales and use tax rate for North Dakota is 5%. Localities also impose a sales and use tax. Alcoholic beverages are taxed at 7%.

Individual income tax is reported on Form ND-1. The returns are due on April 15. If the due date falls on a weekend or holiday, taxpayers have until the next business day to mail the return.

Form 40 is used to report a corporation’s income tax. An S corporation reports using Form 60, and a partnership uses Form 58. All three forms have a due date of the fifteenth day of the fourth month after the end of the taxable year.

Revenue is also generated for the state by imposing other taxes such as the withholding tax, estate tax, property tax, lodging tax, aircraft excise tax, and oil and gas severance tax.

For additional information on North Dakota taxes or to download forms, visit the State Tax Commissioner’s website at www.nd.gov/tax.

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