Resale certificates by state
North Dakota resale certificate
The official form, whether North Dakota takes the multistate certificates, and what buyers and sellers need to do to keep a resale purchase tax-free.
Official sources checked
Quick answer
- Official form
- Certificate of Resale (SFN 21950) · Get the form (opens in a new tab)
- Issued by the North Dakota Office of State Tax Commissioner.
- Expires?
- No set expiry
- N.D. Admin. Code 81-04.1-01-15 says a new certificate is not needed for each sale, and state law bars requiring renewal of a blanket certificate while sales continue at least once every 12 months (N.D.C.C. ch. 57-39.4). However, the Tax Commissioner's sales tax requirements guideline recommends getting fresh certificates from retailers at least every two years.
- Accepts the SST certificate?
- Yes
- Streamlined Sales Tax full member state.
- Accepts the MTC certificate?
- Yes
- Out-of-state buyers can use it?
- Yes
- The form asks the buyer to name the state that issued its sales and use tax permit, so a permit from another state can be listed.
- Buyer must be registered in North Dakota?
- No
- The form accepts a sales tax permit from any state the buyer names. N.D.C.C. 57-39.2-10(2) relieves the seller when the resale certificate carries the buyer's sales tax permit number. No rule found requires a North Dakota permit specifically.
How to fill out and accept the certificate
- Enter the state that issued your sales and use tax permit and your permit number.
- Describe the type of property you sell, lease, or rent, and enter the seller's name.
- Enter your business name and address, then sign and date. By signing, the buyer agrees to report and pay tax on anything it later uses or consumes.
When a seller is protected
The seller is relieved if it gets a fully completed certificate (or the required data elements) within 90 days after the sale. If not, it has 120 days after a state request to get a fully completed certificate taken in good faith (the exemption existed where the sale is sourced, could apply to the item, and is reasonable for the buyer's business) or other proof. There is no relief if the seller knew or had reason to know the information was materially false. A buyer who gives a false certificate owes the tax and penalties.
Seller record-keeping
Retailers must keep invoices and other records of goods bought for resale for three years and three months (N.D.C.C. 57-39.2-10). The seller must keep a signed certificate from every customer who buys for resale.
Common mistakes
- Leaving the permit number blank. The statute ties the seller's relief to a certificate that carries the buyer's permit number.
- Using a resale certificate for items the buyer consumes. The buyer owes the tax plus penalties, and a false certificate makes the buyer liable (N.D. Admin. Code 81-04.1-01-15).
- Contractors using a resale certificate for construction materials. The Tax Commissioner prescribes a separate Contractor's Certificate for that.
Multistate certificates in North Dakota
SST Certificate of Exemption
Yes
North Dakota is a Streamlined Sales Tax full member state, so sellers can accept the SST Certificate of Exemption for resale. Foreign buyers can enter a foreign ID, such as a VAT number.
North Dakota resale certificate FAQ
What form is used for a resale certificate in North Dakota?
North Dakota's resale certificate is the Certificate of Resale (SFN 21950), published by the North Dakota Office of State Tax Commissioner. Download it from the North Dakota Office of State Tax Commissioner website; sellers keep the completed certificate rather than sending it to the state.
Does North Dakota accept multistate resale certificates?
North Dakota is a Streamlined Sales Tax full member state, so sellers can accept the SST Certificate of Exemption for resale. Foreign buyers can enter a foreign ID, such as a VAT number. North Dakota is on the Multistate Tax Commission's list of states that accept its Uniform Sales & Use Tax Resale Certificate.
Do North Dakota resale certificates expire?
N.D. Admin. Code 81-04.1-01-15 says a new certificate is not needed for each sale, and state law bars requiring renewal of a blanket certificate while sales continue at least once every 12 months (N.D.C.C. ch. 57-39.4). However, the Tax Commissioner's sales tax requirements guideline recommends getting fresh certificates from retailers at least every two years.
Can an out-of-state business use a resale certificate in North Dakota?
The form asks the buyer to name the state that issued its sales and use tax permit, so a permit from another state can be listed.
Related reading
- North Dakota sales tax guide: rates, nexus thresholds and filing rules
- North Dakota sales tax exemption guide
- Resale certificates: who qualifies and how to get one
- How out-of-state resale certificates work
- Sales tax exemption guide
Sources
- SFN 21950 Certificate of Resale (opens in a new tab)
- N.D. Admin. Code ch. 81-04.1-01 (81-04.1-01-15 Certificate of resale) (opens in a new tab)
- N.D.C.C. ch. 57-39.2 (57-39.2-10 records; resale) (opens in a new tab)
- N.D.C.C. ch. 57-39.4 (exemption administration) (opens in a new tab)
- ND guideline: Sales, Use and Gross Receipts Tax Requirements (opens in a new tab)
- MTC Uniform Sales & Use Tax Resale Certificate (rev. 10/14/2022) (opens in a new tab)
- SST member state list (opens in a new tab)
- SST Certificate of Exemption (F0003) (opens in a new tab)
- SST Exemptions page (opens in a new tab)
This page is general information, not tax or legal advice. Forms and rules change, so confirm with the North Dakota Office of State Tax Commissioner before you rely on a certificate.
Resale certificates in other states
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