North Dakota State Taxes

North Dakota State Tax ? Individual Income Tax

Individual income tax in North Dakota is imposed at the following rates/brackets:

• 1.84% on taxable income of $33,950 or less
• 3.44% on taxable income between $33,951 and $82,250
• 3.81% on taxable income between $82,251 and $171,550
• 4.42% on taxable income between $171,551 and $372,950
• 4.86% on taxable income of $372,951 or more

North Dakota State Tax ? Corporation Income Tax

Any corporation that conducts business in North Dakota or has income from North Dakota sources must file a corporation income tax return. Returns are due by the 15th day of the 4th month following the close of the tax year.

The corporation income tax is imposed at the following rates:

• 2.6% on taxable income of $3,000 or less
• 4.1% on taxable income between $3,001 and $8,000
• 5.6% on taxable income between $8,001 and $20,000
• 6.4% on taxable income between $20,001 and $30,000
• 6.5% on taxable income of $30,001 or more

Financial institutions are taxed at a rate of 7%, with a minimum tax of $50. Corporations making a Water’s Edge Election are subject to an additional 3.5% tax.

North Dakota State Tax ? Sales & Use Tax

North Dakota’s sales tax is imposed on the gross receipts of retailers. It is paid by the consumer and collected by the retailer (who remits it to the Office of the State Tax Commissioner. The sales tax has 3 rates:

• 5% general tax rate on the retail sale of tangible personal property, communication services, periodicals, tobacco products, admission tickets, hotel/motel room rentals/leases, and leasing of tangible personal property
• 7% tax rate on the retail sale of alcoholic beverages
• 3% tax rate on the retail sale of new farm machinery and irrigation equipment (for agricultural purposes only), and new mobile homes

The ‘use tax’ applies to tangible personal property purchased outside the state and then brought into the state for storage, use, or consumption. The use tax has the same rates as the sales tax (listed above).

North Dakota State Tax Forms

Form ND-1 (Individual Income Tax Return)
Form ND-EZ (Individual Income Tax Return ‘ for full-year residents with no adjustments or credits)
Schedule ND-1NR (Tax Calculation for Nonresidents and Part-Year Residents)
Schedule ND-1CR (Calculation of Credit for Income Tax Paid to Another State)
Schedule ND-1TC (Tax Credits)
Form ND-1ES (Estimated Income Tax ‘ individuals)
Form ND-1V (Electronic Return Payment Voucher)
Form 101 (Application for Extension of Time to File a North Dakota Tax Return)
Form ND-1EXT (Individual Extension Payment)
Form ND-1UT (Calculation of Interest on Underpayment or Late Payment of Estimated Income Tax for Individuals)
Form ST (Sales, Use, and Gross Receipts Tax)
One Time Remittance Form (One-Time Sales/Use Tax Return)

North Dakota State Tax Resources

Office of the North Dakota State Tax Commissioner: www.nd.gov/tax

Find ND individual income tax forms: www.nd.gov/tax/indincome/forms

ND Individual Income Tax Calendar: www.nd.gov/tax/indincome/cal

North Dakota ‘Individual Income Electronic Filing’ center: www.nd.gov/tax/indincome/elecfiling

ND Free File Opportunities (individual income electronic filing): www.nd.gov/tax/indincome/elecfiling/individual6-income-tax

Pay your ND state taxes online: apps.nd.gov/tax/tap/_/

Check the status of your North Dakota state tax refund: www.nd.gov/tax/indincome/refundinfo

State of North Dakota ‘Taxpayer Bill of Rights’ (Office of State Tax Commissioner): www.nd.gov/tax/genpubs/bill-of-rights

Office of State Tax Commissioner ? contact information: www.nd.gov/tax/misc/contacts

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