Starting a Business in North Dakota Checklist

Check business name availability with the North Dakota Secretary of State Do a name search here: https://apps.nd.gov/sc/busnsrch/busnSearch.htmYou can also contact the Secretary of State by mail, fax, phone, or email to check the availability of your business name. North Dakota Secretary of State Business Division Secretary of State 600 E. Boulevard Ave. Dept. 108 Bismarck ND 58505-0500 P: 701-328-4284 F: 701-328-2992 sosbir@nd.gov
File paperwork to form your legal business You can file by mail, fax, or in person. It will cost $100 to file Articles of Incorporation or $135 to file Articles of Organization for an LLC. The Secretary of State will take about a month to process your articles. There is no expedited filing option. If you’d rather have someone else do your filing for you, you can incorporate in North Dakota with Northwest Registered Agent. Business Division Business Division Secretary of State 600 E. Boulevard Ave. Dept. 108 Bismarck ND 58505-0500 P: 701-328-4284 F: 701-328-2992
Register with the Office of the State Tax Commissioner Register with the state for sales tax and income tax withholding.Sales Tax:State sales tax is 5%. You will need a sales tax permit if your business makes retail sales. The sales tax permit application is available on the tax website. The signed application can be mailed, faxed or E-mailed. You may also apply online https://apps.nd.gov/tax/sales/webfile/login.htm Individual Income Tax: If taxable income is less than $36,250, tax is 1.22% of taxable income. If taxable income is over $36,250 but not over $87,850, tax is $442.25 plus 227% of amount over $36,250. If taxable income is over $87,850, but not over $183,250, tax is $1613.57 plus 2.52% of amount over $183,250. If taxable income is over $183,250, but not over $398,350, tax is $4017.65 plus 2.93% of amount over $398,350. If taxable income is over $398,350, tax is 10,320.08 plus 3.22% of the amount over $398,350 Corporate Income Tax: If taxable income is less than $25,000, tax is 1.48% of taxable income. If taxable income is over $25,000, but not over $50000, tax is $370 plus 3.73% of the amount over $25,000. If taxable income is over $50,000, tax is $1302.50 plus 4.53% of the amount over $50,000. Income Tax Withholding: Employers have to register for income tax withholding. An employer is required to withhold North Dakota income tax from wages paid to an employee if the employee performs services within North Dakota. https://apps.nd.gov/tax/withholding/webfile/login.htm Office of St Tax Commissioner Office of State Tax Commissioner 600 E Boulevard Ave., Dept 127 Bismarck ND 58505-0599 P: (701) 328-7088 F: (701)328-3700 For sales tax permits: F: (701) 328-0332 taxregistration@nd.gov
Get a business license There is no general state business license but you may need a business license based on your occupation. The secretary of state licenses contractors and charities. The Attorney General issues alcohol, gaming and other licenses.Any other registration requirements?You should also check with your local government to see if you need a city or county license or other permits. City of Fargo Not all businesses need a city license. There is a list of activities that require a license on the city’s website. You can download the application online and submit it to the City Auditors Office. City of Bismarck Businesses don’t need a city license but you will still need to check with the city to see what types of permits your business requires. Local License Info City of Fargo City Auditors Office 200 North 3rd Street PO Box 2083 Fargo, ND 58107-2083 P: (701) 241-1304 F: (701) 476-4188 https://www.cityoffargo.com/Business/Licensing/City of Bismarck City of Bismarck 221 N. 5th Street P.O. Box 5503 Bismarck, ND 58506-5503 P: (701) 355-1300 F: (701) 222-6470 http://www.bismarck.org/
Collect and Charge Sales Tax Do I need to collect North Dakota sales tax? You will need a sales tax permit if your business makes retail sales in North Dakota. What is the North Dakota sales tax rate? North Dakota sales tax is 5%. How do I register for North Dakota sales tax? The sales tax permit application is available on the North Dakota tax website. The signed application form can be mailed, faxed or E-mailed. You may also apply online https://apps.nd.gov/tax/sales/webfile/login.htm How much does a sales tax permit cost? There is no fee, though some businesses may have to pay a bond before the Office of the Tax Commissioner will issue a sales tax permit. Office of State Tax Commissioner Office of State Tax Commissioner Business Registration 600 E Boulevard Ave., Dept. 127 Bismarck, ND 58505-0599 P: (701) 328-1241 F: (701) 328-0332 taxregistration@nd.gov www.nd.gov/tax