North Dakota Sales Tax Exemptions
| Exemption Reason | Form | Completed By | XMPT Delivery |
|---|---|---|---|
| Resale | SFN 21950 | Purchaser | Create |
| Contractor's Certificate | SFN 21946 | Purchaser | Create |
| Montana Resident | SFN 21854 | Purchaser | Forward |
| Manufacturing | SFN 21954 | Purchaser | Create |
Multi-state forms available:
| Form | Issued By | XMPT Delivery | Revision |
|---|---|---|---|
| MTC Uniform Sales Tax Certificate | Purchaser | Create | October 14, 2022 |
| SST Streamlined Sales Tax Certificate | Purchaser | Create | December 21, 2021 |
Notes:
North Dakota is a member of the Streamlined Sales Tax Agreement and uses the standard SST Certificate of Exemption for many common exemptions including resale, nonprofit organizations, and government entities.
For manufacturing equipment and several other industry-specific exemptions, businesses must complete an Application for Sales Tax Exemption and receive approval from the ND Office of State Tax Commissioner.
Manufacturing equipment exemptions apply to machinery and equipment used primarily for manufacturing or agricultural processing, but only when the purchase is for a new or expanding plant.
Primary sector businesses (other than manufacturers and recyclers) can receive exemptions for computer and telecommunications equipment when it's an integral part of a new business or expansion.