Form St - Sales, Use, And Gross Receipts Tax Return Instructions
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4Form ST - Sales, Use, and Gross Receipts Tax Return
instructions
General and specifi c line instructions for Form ST
Form ST
General instructions
Line 5 – Multiply line 4 by the applicable
tax rate and enter the result on line 5.
Do’s and Don’ts
Every permit holder must fi le a
Line 6 – Add column A and B on line 5 and
return for each reporting period even
Do
enter amount on line 6.
if no sales were made or no tax is
• Use the Taxpayer Copy as a worksheet.
due.
Line 7 – All permit holders reporting
• Complete and return original forms
A preprinted return, taxpayer copy with
more than $333,000 of taxable sales
provided by the Tax Commissioner.
instructions, and return envelope are mailed
and purchases in the previous calendar
• Print in blue or black ink.
in the fi nal week of the reporting period to
year are required by law to fi le monthly
• Print neatly within the designated
every registered permit holder that fi les a
returns. This law also provides monthly
spaces.
paper return. DO NOT mail a paper return
fi lers with a compensation of up to $85
• Round all values in lines 1 through 4 to
if you fi le electronically. For information
a month. If the Tax Commissioner’s
the nearest whole dollar.
about electronic fi ling see
Offi ce notifi ed your company that it
• Enter dollars and cents in lines 5
Please review the preprinted copy of your
qualifi es for compensation, multiply the
through 14 and for all local tax data.
return before completing the taxpayer copy
total state tax on line 6 times 1½ percent
of your return. The original return has been
(.015) and enter the result on line 7. The
Don’t
preprinted specifi cally for your business.
compensation may not exceed $85.
• Don’t enter dollar signs ($), commas (,),
Compensation may not be deducted if the
All returns are due the last day of
or decimal points (.).
return is fi led after the due date or is not
• Don’t use dashes or other symbols to
the month following the reporting
period.
paid in full.
indicate you do not have an entry.
To avoid penalty, the return must be
• Don’t use pencil or light colored ink.
Quarterly fi lers and monthly fi lers that
postmarked by the US Postal Service on or
• Don’t use Column A unless reporting a
are not required by law to fi le monthly do
before the due date and paid in full with a
not qualify for compensation. If you are
state tax rate other than 5%.
valid check or money order.
not eligible to claim compensation, line 7
of the preprinted form will have XXXs
For best results, complete the
Human Services, and voluntary health
original customized form and mail it
printed in this amount fi eld. If you take
associations.
in the return envelope provided.
compensation but are not eligible to take
• Sales of food and food ingredients for
DO NOT send photocopies. Returns
it, you will be billed for the additional tax
humans excluding prepared food, candy,
generated from a software package are
due. Penalty and interest will be assessed
soft drinks, and dietary supplements.
acceptable if the Tax Commissioner has
on tax due resulting from unauthorized
• Sales of feed, seed, and chemicals used
pre-approved the form and the required
compensation deduction.
for agricultural purposes.
identifying information is provided.
Line 8 – Subtract total compensation on line
• Sales of used farm machinery and farm
If you use an approved software
7 from line 6 and enter the result on line 8.
machinery repair parts used exclusively
package to prepare your return it
Line 9 – Calculate penalty if fi ling a late
for agricultural purposes (applicable for
is essential to enter the following
return.
identifying information properly:
Farm Machinery Gross Receipts Tax
• For the fi rst month the return is late, the
• Account number. Enter the account
only); electricity; water; steam for ag
penalty is 5 percent of the state tax on
processing; motor and heating fuel.
number as shown on your preprinted
line 5 or $5, whichever is greater.
form.
• Sales of oxygen, prescription drugs,
• For each additional month or fraction
• Period ending. Enter the last day of the
durable medical equipment for home
of a month the return is late, add an
use, mobility-enhancing equipment,
tax-reporting period.
additional penalty of 5 percent of the
prosthetic devices, diabetic and bladder
• Due date of return. Enter the last day
state tax on line 5 up to a maximum of
dysfunction supplies.
of the month following the tax-reporting
25 percent.
• Sales to Montana residents who
period.
If items (a) and (b) of line 9 are fi lled with
complete a Certifi cate of Purchase on
XXXs, calculate penalty on the total state
purchases of goods in excess of fi fty
Line instructions - State Taxes
tax (line 6) and enter in line 9, column B. If
dollars.
Line 1 - Enter the total sales for the
items (a) and (b) are blank, calculate penalty
• Sales in interstate commerce (delivered
reporting period. Do not include the sales
on the state tax (line 5) separately for each
outside North Dakota).
tax in this amount.
column, enter the penalty amounts in items
• Sales of nontaxable service.
Line 2 - Enter the total nontaxable sales.
(a) and (b), and enter the total penalty in
• Sales for resale or processing.
line 9, column B.
Nontaxable sales include:
• Trade-in allowance, bad debts, and
Line 10 – If fi ling a late return, enter the
• Sales to federal, state, and local
returned merchandise.
amount of interest due. Interest does not
governments.
Line 3 – Enter the cost of taxable goods and
apply to the fi rst month a return is late, but
• Sales to nursing homes, hospitals,
equipment consumed or used by you that
applies at a rate of 1 percent each month
intermediate/basic care facilities,
was purchased without tax. For example,
or fraction of a month the return remains
emergency medical services providers
items removed from inventory and used
late or unpaid.
licensed by North Dakota Dept.
by you.
Line 11 – Add lines 8, 9, and 10. Enter the
of Health, assisted living facilities
Line 4 – Add lines 1 and 3, and subtract
result on line 11.
licensed by the North Dakota Dept. of
line 2. Enter the result on line 4.
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