Sales And Use Tax Guideline Form - North Dakota Office Of State Tax Commissioner (Page 4 of 4) in pdf

Sales And Use Tax Guideline Form - North Dakota Office Of State Tax Commissioner Page 4

To qualify for the limited exemption, a contractor must provide the supplier a contractor’s certificate (which must

include the contractor’s business name, North Dakota sales and use tax permit number, North Dakota contractor’s

license number and an authorized signature) at the time of purchase and ask to be exempted from both state and city

sales taxes. When the goods are used, the contractor must pay state use tax on the cost of the goods. However, city

use tax is due only if the goods are used within a city that imposes a city use tax and the tax is due to the city where

the goods are installed.

A contractor’s certificate may be used in the other cities that impose local sales and use taxes. However, when the

materials are used, use tax is due to the city where the materials were purchased regardless of where the materials were

installed. If the contractor’s certificate is not provided, city and state sales tax are due at the time of purchase.

Contractor’s Income Tax and Sales Tax Clearance

A contractor must have a Statement of Income Tax and Sales Tax Clearance to be eligible to enter into a public

contract with any state governmental institution or political subdivision of the state.

To receive a statement of tax clearance, contact the Sales Tax Compliance Section for an application. The appli-

cation also is available on our web site. To access the application from our home page, click on Forms and

Publications, then on Tax Forms and Instructions and then on Miscellaneous Taxes. Upon receipt of this com-

pleted application, a search of the records in the Office of State Tax Commissioner is made to insure that the

contractor has paid all income, sales and use taxes. Provided no delinquent taxes exist, a Statement of Income

Tax and Sales Tax Clearance will be issued to the contractor.

Sales and Special Taxes Division - 600 East Boulevard Ave. - Bismarck, ND 58505-0599

Phone (701)328-3470 or toll free within North Dakota 1-800-638-2901, option 4

Hearing/speech impaired TTY users may call us through Relay North Dakota at 1-800-366-6888

(ask for 1-800-638-2901, option 4 or 1-701-328-3470)

Web site:

Rev. 12/2001

Sales And Use Tax Guideline Form - North Dakota Office Of State Tax Commissioner Page 4