Resale Certificate in North Dakota (2026)
North Dakota resale certificate status: legal. North Dakota’s served resale form documents purchases for resale.. A valid license is required to operate.
Key facts
- Status
- Legal
- License required
- Yes
- Jurisdiction
- North Dakota
- Last reviewed
- 2026-04-09
Resale Certificate laws in North Dakota
The served Certificate of Resale, SFN 21950 (3-2026), asks for the state and sales-and-use-tax permit number, the selling/leasing/renting business’s property type, and the seller’s name. The signer certifies that tangible personal property is purchased for resale and promises to report and remit sales or use tax and attached penalties if purchases are instead used or consumed. It also requests business name/address, authorized signature and date. This dated served form is not a blanket exemption for consumption or independent proof of all eligibility requirements. Retained legal-status, numerical claims and verification fields remain uncertified by these explanatory sources.
Frequently asked questions
What are the Resale Certificate requirements in North Dakota?
In North Dakota, resale certificate status is legal. The served Certificate of Resale, SFN 21950 (3-2026), asks for the state and sales-and-use-tax permit number, the selling/leasing/renting business’s property type, and the seller’s name. The signer certifies that tangible personal property is purchased for resale and promises to report and remit sales or use tax and attached penalties if purchases are instead used or consumed. It also requests business name/address, authorized signature and date. This dated served form is not a blanket exemption for consumption or independent proof of all eligibility requirements. Retained legal-status, numerical claims and verification fields remain uncertified by these explanatory sources.
How do I obtain a Resale Certificate in North Dakota?
North Dakota requires a Resale Certificate. Contact the relevant state agency for application details and testing locations.
Can I use my out-of-state Resale Certificate in North Dakota?
North Dakota generally recognizes out-of-state credentials through reciprocity agreements, but you must transfer your resale certificate within 30 days of establishing residency. Check with the state agency for specific reciprocity details.
What are the penalties for resale certificate violations in North Dakota?
Penalties for resale certificate violations in North Dakota vary based on the specific offense. Verify current penalties with official state resources.