Midwest · ND
How to file North Dakota sales tax
2026 due dates, filing frequencies, form ST, and official filing resources.
- State return: ST
- Monthly returns due: Last day of the month following the period
- Filing frequencies: Monthly, Quarterly, Semi-annual, Annual
When is North Dakota sales tax due?
Monthly North Dakota sales tax returns are due the last day of the month following the period. Quarterly returns are due the last day of the month following the period (Apr 30 / Jul 31 / Oct 31 / Jan 31). When a due date lands on a weekend or federal holiday it moves to the next business day; the 2026 calendar on this page already applies that adjustment.
North Dakota sales tax due dates for 2026
Every date below comes from the state's published deadline rule (dataset 2026.07.0) and is already moved to the next business day when it lands on a weekend or federal holiday. Your account's assigned filing frequency decides which table applies.
Monthly North Dakota sales tax due dates
Rule: Last day of the month following the period.
| Period | Period ends | Return due |
|---|---|---|
| January 2026 | Jan 31, 2026 | Mar 2, 2026 (moved: 2026-02-28 falls on a Saturday) |
| February 2026 | Feb 28, 2026 | Mar 31, 2026 |
| March 2026 | Mar 31, 2026 | Apr 30, 2026 |
| April 2026 | Apr 30, 2026 | Jun 1, 2026 (moved: 2026-05-31 falls on a Sunday) |
| May 2026 | May 31, 2026 | Jun 30, 2026 |
| June 2026 | Jun 30, 2026 | Jul 31, 2026 |
| July 2026 | Jul 31, 2026 | Aug 31, 2026 |
| August 2026 | Aug 31, 2026 | Sep 30, 2026 |
| September 2026 | Sep 30, 2026 | Nov 2, 2026 (moved: 2026-10-31 falls on a Saturday) |
| October 2026 | Oct 31, 2026 | Nov 30, 2026 |
| November 2026 | Nov 30, 2026 | Dec 31, 2026 |
| December 2026 | Dec 31, 2026 | Feb 1, 2027 (moved: 2027-01-31 falls on a Sunday) |
Quarterly North Dakota sales tax due dates
Rule: Last day of the month following the period (Apr 30 / Jul 31 / Oct 31 / Jan 31).
| Period | Period ends | Return due |
|---|---|---|
| Q1 2026 | Mar 31, 2026 | Apr 30, 2026 |
| Q2 2026 | Jun 30, 2026 | Jul 31, 2026 |
| Q3 2026 | Sep 30, 2026 | Nov 2, 2026 (moved: 2026-10-31 falls on a Saturday) |
| Q4 2026 | Dec 31, 2026 | Feb 1, 2027 (moved: 2027-01-31 falls on a Sunday) |
Semi-annual North Dakota sales tax due dates
Rule: Last day of the month following the period (halves: due Jul 31 / Jan 31).
| Period | Period ends | Return due |
|---|---|---|
| January–June 2026 | Jun 30, 2026 | Jul 31, 2026 |
| July–December 2026 | Dec 31, 2026 | Feb 1, 2027 (moved: 2027-01-31 falls on a Sunday) |
Annual North Dakota sales tax due dates
Rule: January 31 following the calendar year.
| Period | Period ends | Return due |
|---|---|---|
| Calendar year 2026 | Dec 31, 2026 | Feb 1, 2027 (moved: 2027-01-31 falls on a Sunday) |
North Dakota filing notes
No additional state-specific filing notes are recorded for this cadence set.
Return and form
The principal repository-tracked return is ST. A paper channel exists, but the current form version and account eligibility still require confirmation.
Paper filing posture: accepted
Official North Dakota filing resources
- Due-date rule source — accessed July 2, 2026
- https://www.tax.nd.gov/
- https://www.tax.nd.gov/business/sales-and-use-tax
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Workflow support does not by itself establish registration, filing authority, credentials, agency acceptance, or tax advice. Confirm your assigned filing frequency with the state.
North Dakota sales tax filing questions
When is North Dakota sales tax due?
Monthly North Dakota sales tax returns are due the last day of the month following the period. Quarterly returns are due the last day of the month following the period (Apr 30 / Jul 31 / Oct 31 / Jan 31). When a due date lands on a weekend or federal holiday it moves to the next business day; the 2026 calendar on this page already applies that adjustment.
How often do you file sales tax in North Dakota?
North Dakota assigns a filing frequency to each account. The published cadences are monthly, quarterly, semi-annual and annual filing; the state assigns the frequency based on tax volume and notifies the account, so confirm the assigned basis before relying on a calendar.
What form is used to file North Dakota sales tax?
The North Dakota return tracked here is ST. The principal repository-tracked return is ST. A paper channel exists, but the current form version and account eligibility still require confirmation.
What happens if a North Dakota due date falls on a weekend or holiday?
The due date moves to the next business day. In 2026, 8 of the North Dakota due dates listed on this page are adjusted for a weekend or federal holiday; each adjusted date is marked in the calendar.
Can North Dakota sales tax be filed on paper?
Paper filing posture tracked for North Dakota: accepted. The principal repository-tracked return is ST. A paper channel exists, but the current form version and account eligibility still require confirmation.