Business License in North Dakota: Who Issues It, Cost & Steps
Business License rules in North Dakota are written by cities and counties, not by the state legislature — which is exactly why generic advice is useless here. Below: how to identify your issuing office, then the general US process.
North Dakota doesn't issue a separate 'Business License'-you need a Sales and Use Tax Permit if you sell taxable goods.
North Dakota businesses don't apply for a general business license. Instead, if you sell tangible personal property or rent lodging, you must obtain a Sales and Use Tax Permit from the Office of State Tax Commissioner through the ND TAP online portal. Apply at least 30 days before opening.
- You must apply for a Sales and Use Tax Permit at least 30 days before opening your business if you sell taxable goods or rent lodging.
“You should apply for a permit 30 days prior to opening for business.”
https://www.tax.nd.gov/business/sales-and-use-tax - Sellers of tangible personal property, admissions to recreational activities, and rental of lodging accommodations must get a sales tax permit.
“Sellers that sell taxable tangible personal property, admissions to recreational activities, and the rental of lodging accommodations must obtain a sales tax permit.”
https://www.tax.nd.gov/business/sales-and-use-tax - If you buy an existing business, you cannot take over the previous owner's permit-you must apply for a new one.
“If you purchase an existing business, you must apply for a new sales tax permit, as permits are not transferable.”
https://www.tax.nd.gov/business/sales-and-use-tax - You apply for your Sales and Use Tax Permit online through ND TAP, not through a physical office.
“The application for a Sales and Use Tax Permit is available in ND TAP.”
https://www.tax.nd.gov/business/sales-and-use-tax - Remote sellers with no physical presence in North Dakota only have to collect sales tax if their taxable sales into the state exceed $100,000 in the current or previous calendar year.
“North Dakota law includes an exception for small sellers that requires sales tax collection by remote sellers ONLY IF their taxable sales into the state exceed $100,000 in the current or previous calendar year.”
https://www.tax.nd.gov/business/sales-and-use-tax - North Dakota's base sales tax rate is 5%, but cities and counties can add their own local sales taxes on top.
“The North Dakota sales tax rate is 5% for most retail sales.”
https://www.tax.nd.gov/business/sales-and-use-tax - If you fail to file sales tax returns, you face penalties starting at 5% or $5 (whichever is greater) in the first month, with additional 5% penalties each month up to a 25% maximum.
“For the first month that a return is not filed, penalty of 5% or $5 (whichever is greater) will be assessed. Each additional month the return is not filed, an additional 5% will be added to the penalty up to a 25% maximum penalty of the tax due.”
https://www.tax.nd.gov/business/sales-and-use-tax - You must keep business records for at least three years and three months under North Dakota law.
“Records should be retained for a period of three (3) years and three (3) months under North Dakota law.”
https://www.tax.nd.gov/business/sales-and-use-tax
Sources (each one opened and read on 2026-09-15)
- Sales and Use Tax: https://www.tax.nd.gov/business/sales-and-use-tax
Who issues a Business License in North Dakota
This is a local permit. It is issued by your city or county, not by the state of North Dakota. The state office listed underneath handles a related filing — it does not issue this permit.
- North Dakota — the state revenue or taxation department (handles state tax registration and permits)
https://www.tax.nd.gov
Finding your local office
Start with the city your address sits in — the relevant department is usually called Planning, Building, Community Development, or Business Licensing. If your address is unincorporated, the county performs that role instead. Calling the main switchboard and asking who handles this is usually faster than searching.
Starting point for anything else in North Dakota: the state business portal, https://firststop.sos.nd.gov. It is a starting point, not the issuer of this permit.
The general US process
This sequence is the shape the process takes across the US. It is not a list of North Dakota requirements, and no step here should be read as one — the issuing office named above sets the actual requirements.
- Step 1: Work out which government actually licenses you. In most of the country this is the city; unincorporated addresses are usually licensed by the county; a few states also run a statewide business licence.
- Step 2: Check the zoning for your address before paying anything — a licence does not override zoning.
- Step 3: Apply through that office. Larger cities almost all have an online portal; smaller ones may still be paper.
- Step 4: Expect the fee to be flat, or scaled to gross receipts or headcount, depending on the jurisdiction.
- Step 5: Display the licence if the issuing office asks you to.
- Step 6: Put the renewal date in a calendar. Renewal notices are not guaranteed.
What varies: whether a licence is required at all, who issues it, how the fee is calculated, and whether the state has its own layer on top.
Documents usually asked for
A typical list, not a North Dakota checklist.
- EIN or SSN
- Business name/DBA filing
- Physical address
- Description of business activities
Related permits in North Dakota
Business License in states bordering North Dakota
Rules stop at the state line — same permit, each state bordering North Dakota:
See Business License in all 50 states & DC →
Frequently asked questions
Who issues a business license in North Dakota?
Your city or county — not the state.
How much does a business license cost in North Dakota?
We don't publish a North Dakota figure we haven't verified. The typical US range is $25–$500. The office named above has the real number for your address.
How long does it take to get a business license in North Dakota?
Typical US processing is 3–30 days, and expedited handling is often available for a fee. The issuing office publishes its own turnaround, and that is the number to trust.
What is North Dakota-specific on this page: the issuing office, 8 North Dakota facts, each quoted off the government page beside it. Everything else — the numbered process, the document list, the cost and timeline — is the general US pattern, not a North Dakota rule, and is labelled that way above. Requirements, fees and deadlines are set by the issuing office; confirm with it before you file or pay.