Registration Cost: No fee.
Due Date: Returns are due the last day of the month following the tax reporting period. If the last day of the month falls on a weekend or legal holiday, the due date is the next business day.
Where to File: Taxpayer Access Point
What Will You Need: Since Taxpayer Access Point (TAP) is a completely different system from WebFile (previously used by North Dakota), all users will need to sign up for access (or pre-register) to receive an authorization code. You will need your authorization code for the first time you login.
When you log in to TAP, you will see a list of accounts on the main taxpayer page. Select the account you want to file a return for by clicking on the blue Account ID link. This will open the account information and a list of available filing periods will be displayed. Locate the period you want to file a return for and click on the blue “File Now” link.
Follow the steps to complete the return. Once you have submitted a return, a summary page will be displayed. If you have a balance due for the return, you will be prompted to make a payment.
Renewal: Not Required.
Additional Information: North Dakota Sales Tax Rules and Regulations