North Dakota Secretary of State (entity formation) / North Dakota Office of State Tax Commissioner (tax registration) / Local jurisdiction for local licenses
Step by Step
How to do it
Determine your business structure: sole proprietor, LLC, corporation, partnership
Register your business entity with the ND Secretary of State (for LLCs, corporations, and LPs) - file online at sos.nd.gov (ND SOS business registration portal); ND offers streamlined online filing
Obtain an EIN (Employer Identification Number) from the IRS at irs.gov
Register with the ND Office of State Tax Commissioner for applicable state taxes at tax.nd.gov:
- ND Sales and Use Tax Permit (if selling taxable goods/services)
Check with your city or county for LOCAL BUSINESS LICENSES: ND municipalities independently decide; Fargo, Bismarck, Grand Forks, Minot, and other ND cities may require local business licenses or specific permits; contact your city hall
Check for industry-specific state licenses: contractors (ND Secretary of State, contractor registration); health professionals, real estate, cosmetologists through the relevant ND licensing board; energy and natural resources companies have specific requirements
Renew entity annual report with ND SOS; renew local licenses; renew professional licenses per board schedule
Details
What you need to know
Required Docs
Business name and type of activity
ND business address and registered agent
Entity formation documents
EIN or SSN
Industry-specific certifications if applicable
Fee
LLC formation: $135 online; corporation: $100 online; ANNUAL REPORT: $50 (LLC and corporation - moderate); Sales Tax Permit: free; local license: varies by city
RENEWAL: Annual report due November 15 each year; local license: annual per city; professional licenses: per board
ONLINE OPTION: Yes - sos.nd.gov (entity formation and annual reports); tax.nd.gov (tax registration)
WHERE TO GO: ND Secretary of State (entity formation); ND Tax Commissioner (tax registration); City Hall (local license); relevant ND licensing board (professional licenses)
ND Secretary of State (entity formation); ND Tax Commissioner (tax registration); City Hall (local license); relevant ND licensing board (professional licenses)
County-specific variations apply
ND cities independently administer local business licensing. Fargo (Cass County), Bismarck (Burleigh County), Grand Forks, Minot (Ward County), and Williston (Williams County; oil boom growth) may have local business license requirements. Many smaller ND cities and rural areas have minimal or no local business licensing. The oil-producing counties (Williams, McKenzie, Mountrail, Dunn, Stark, Mercer) may have specific energy industry permitting requirements.
North Dakota Notes
Important state-specific details
ND LLC formation: $135 - slightly above average.
Annual report due November 15 - different from the April/July deadlines common in other states.
ND Sales Tax: 5% state rate; local option rates may add 0.5-2.5%; combined rates in major cities: 7-8%.
ND income tax: graduated but lower than most states; no tax on Social Security benefits.
OIL AND GAS EXTRACTION INDUSTRY: ND's energy sector has specific state-level permitting (ND Industrial Commission, ND Department of Mineral Resources) - contact these agencies for oil/gas business requirements.
Official Source
State office contact
State Office
ND Secretary of State, Business Division - sos.nd.gov | (701) 328-4284; ND Office of State Tax Commissioner - tax.nd.gov | (701) 328-1242