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North Dakota Resale Certificate and Seller's Permit (2026)

Last updated: 2026-10-12 · Checked against the North Dakota Office of State Tax Commissioner's own pages, forms and rules on 2026-10-12

To buy inventory tax-free in North Dakota, give your supplier a completed North Dakota Certificate of Resale (SFN 21950 (3-2026)); you need a North Dakota seller's registration number to fill it in. The multistate Streamlined (SST) certificate is accepted and the MTC uniform certificate is accepted. Buyers registered only in another state can generally use their home-state number. Registering for the Sales and Use Tax Permit: free.

Resale form

SFN 21950 (3-2026)

buyer fills it in

Permit fee

Free

Sales and Use Tax Permit

SST form

Accepted

SSTGB Form F0003

MTC form

Accepted

uniform certificate

North Dakota resale certificate and permit rules

North Dakota: seller's permit & resale certificate

Sales tax · Agency: North Dakota Office of State Tax Commissioner

Permit

Sales and Use Tax Permit

Registration fee

Free

SST form

Accepted

MTC form

Accepted

Resale certificate: North Dakota Certificate of Resale (SFN 21950 (3-2026))Get the official form →
How long it's valid: No expiration stated on the form; certificates are kept in the seller's files (not sent to the Tax Commissioner).
Seller's permit: Sales and Use Tax Permit — Free. Apply in ND TAP about 30 days before opening (or through the Streamlined Sales Tax Registration System for multiple states). Permits are not transferable; a buyer of an existing business must apply for a new permit. No fee stated on the Tax Commissioner page opened. Permits may be revoked for delinquent reporting. The statute charges a fee only to reissue a permit after revocation ($50, or $5 after four quarters of zero returns) (N.D.C.C. § 57-39.2-14).Register with North Dakota Office of State Tax Commissioner →Renewal: Does not expire — valid until revoked (N.D.C.C. § 57-39.2-14(3)).
Buyer registered in another state?: Yes — SFN 21950 reads 'I hereby certify that I hold (Enter State) Sales and Use Tax permit number', so a buyer may cite another state's permit; the SST and MTC certificates (both accepted) also allow other-state registration numbers.
Multistate forms: The Tax Commissioner lists the certificates businesses may present to buy without tax: Certificate of Processing, Certificate of Resale (SFN 21950), Contractor's Certificate, Streamlined Sales Tax Certificate of Exemption, and the Multistate Tax Commission Uniform Sales & Use Tax Resale Certificate – Multijurisdiction. North Dakota is a full SST member. The Sales and Use Permit Inquiry tool verifies a permit number and business name shown on a completed Certificate of Resale.
Verify a certificate: Official verification lookup →
Good to know: Sales to Montana persons of $50 or more removed from North Dakota for use exclusively outside the state are exempt using the Certificate of Purchase – Exempt Sales to a Person from Montana.
Separate Certificate of Processing applies to items used to manufacture property for resale; Contractor's Certificate for contractor purchases.

Official sources for North Dakota (4)

Checked 2026-10-12. Multistate forms: SST SSTGB Form F0003 · MTC uniform certificate

Not listed above: details the North Dakota agency's pages, forms and rules don't state (1 item, such as a public verification lookup or drop-shipment guidance). Ask the agency before relying on them.

How to buy for resale in North Dakota, step by step

Register for a Sales and Use Tax Permit with the North Dakota Office of State Tax Commissioner (free). Register online.
Fill in the North Dakota Certificate of Resale (SFN 21950 (3-2026)) with your registration number, what you sell and what you're buying. Official form.
Give it to each supplier before or at the time of purchase; use a blanket certificate for regular suppliers where the state allows one. Suppliers keep it on file — you don't send it to the state.
Only buy items you'll resell this way. Anything you take out of inventory for your own use owes use tax.
When you sell, collect North Dakota sales tax from your customers unless they give you a valid exemption or resale certificate.

States that treat the SST and MTC forms the same way: Georgia, Iowa, Kentucky, Michigan, Minnesota, Nebraska, Nevada, North Carolina, Ohio, Oklahoma, South Dakota, Tennessee and Utah. Related: North Dakota sales tax rates, nexus and filing · sales tax nexus checker · North Dakota business licenses

North Dakota resale certificate FAQ

How do I get a resale certificate in North Dakota?

Register for a Sales and Use Tax Permit with the North Dakota Office of State Tax Commissioner, then fill in the North Dakota Certificate of Resale (SFN 21950 (3-2026)) with your registration number and give it to each supplier. You don't file it with the state; the seller keeps it.

How much does a North Dakota seller's permit cost?

Registration is free. Apply in ND TAP about 30 days before opening (or through the Streamlined Sales Tax Registration System for multiple states). Permits are not transferable; a buyer of an existing business must apply for a new permit. No fee stated on the Tax Commissioner page opened. Permits may be revoked for delinquent reporting. The statute charges a fee only to reissue a permit after revocation ($50, or $5 after four quarters of zero returns) (N.D.C.C. § 57-39.2-14). Renewal: Does not expire — valid until revoked (N.D.C.C. § 57-39.2-14(3)).

Does North Dakota accept the Streamlined (SST) or MTC multistate resale certificate?

SST certificate (SSTGB Form F0003): accepted. MTC uniform certificate: accepted. The Tax Commissioner lists the certificates businesses may present to buy without tax: Certificate of Processing, Certificate of Resale (SFN 21950), Contractor's Certificate, Streamlined Sales Tax Certificate of Exemption, and the Multistate Tax Commission Uniform Sales & Use Tax Resale Certificate – Multijurisdiction. North Dakota is a full SST member. The Sales and Use Permit Inquiry tool verifies a permit number and business name shown on a completed Certificate of Resale.

Can an out-of-state business use its home-state resale number in North Dakota?

Yes — SFN 21950 reads 'I hereby certify that I hold (Enter State) Sales and Use Tax permit number', so a buyer may cite another state's permit; the SST and MTC certificates (both accepted) also allow other-state registration numbers.