ND sales & use tax bonds.
From $100.

The bond the North Dakota Office of State Tax Commissioner can require from a retailer to secure the sales and use tax it collects. The Commissioner fixes the amount — pricing runs from $100, with your exact price appearing at the application, then we mail you the signed original for filing.

Required under N.D.C.C. 57-39.2-12 when the Tax Commissioner asks for security
Amount set by the state — fixed case by case to secure the tax you owe or may owe
From $100 — priced at 2% of the bond amount, $100 minimum
From $100priced at 2% of bond amount, $100 minNo credit reviewnot even a soft pullFastinstant underwriting
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NYCEDC
BDG
Capital
McKinney
Terra
JLL
Triple Five
Georgetown
How it works

Apply to filed in one sitting.

No underwriting queue for the standard sales tax bond — enter your amount, apply, and we mail you the signed original to file with the Tax Commissioner. Here is the whole thing:

TODAY · ONLINE

Apply online

Your business details, the bond amount the state required, your account type, and the effective date — that is the entire application. The application collects no credit information.

INSTANTLY

Issued on the spot

Most applications approve instantly — the executed bond is generated as soon as you pay. If a check runs, it is a soft pull that will not affect your score. Larger amounts may get a quick review.

1–3 BUSINESS DAYS

File with the Tax Commissioner

North Dakota requires the original signed and sealed bond, so we mail it to you to file with the Office of State Tax Commissioner. Email us once you have paid and we send the original.

About this bond

What it is and who needs it.

What the sales tax bond actually covers

North Dakota retailers collect sales and use tax and remit it to the Office of State Tax Commissioner. Most retailers never need a bond — but under N.D.C.C. 57-39.2-12, the Commissioner may require one when, in the Commissioner's judgment, it is necessary to secure the collection of the tax.

A bond is typically required when a retailer files late, falls behind on remitting tax, or a new or higher-risk account warrants security. The Commissioner fixes the amount case by case to secure the tax and penalties due or that may become due — there is no single statutory figure.

The bond stands behind the tax you collect or owe — if you fail to remit, the state can recover against it. We issue the amount the Commissioner set, from $100, with your exact price appearing at the application — the application collects no credit information, and most applications approve instantly. Because North Dakota requires the original signed and sealed bond on file, we mail you the original to submit.

N.D.C.C. 57-39.2-12Under N.D.C.C. 57-39.2-12, the Office of State Tax Commissioner may, when in its judgment it is necessary to secure collection of the sales tax, require a retailer to file a surety bond in an amount the Commissioner fixes, to secure payment of any tax and penalties due or that may become due. Approved securities may be deposited in lieu of a bond. Confirm the required amount on your notice from the Tax Commissioner.

You need this bond if you are

A retailer the Office of State Tax Commissioner has asked to post security
Reinstating a permit after a late filing or unremitted tax triggered a bond requirement
A new or out-of-state seller the Commissioner wants bonded before issuing a permit
Filing a replacement bond for an account the state has reassessed

One application, issued on the spot.

Submit the application with the bond amount the Tax Commissioner set — most applications approve instantly, and we mail you the signed original to file.

Start the application →
FAQ

Common questions.

How much is the North Dakota sales and use tax bond?Pricing is variable and depends on the bond amount and your qualification tier. Premiums are 2% of the bond amount, with a $100 minimum. The amount itself is set by the Office of State Tax Commissioner case by case, to secure the tax due or that may become due — enter the figure on your notice and apply to see your exact price.
Do I always need this bond?No. Most North Dakota retailers never post a bond. Under N.D.C.C. 57-39.2-12 the Tax Commissioner requires one only when, in the Commissioner's judgment, it is necessary to secure collection — usually after a late filing, unremitted tax, or for a higher-risk account.
Is there a credit check?The application collects no credit information. Most applications approve instantly; if a check runs, it is a soft pull that will not affect your credit score.
How do I file it?North Dakota requires the original signed and sealed bond, so we mail you the original to submit to the Office of State Tax Commissioner. Email us once you have paid the premium and we send it out.
Can I deposit cash or securities instead?Yes — the statute lets you deposit approved securities with the Commissioner in lieu of a surety bond. Most retailers choose the bond, since you pay a modest premium rather than tying up the full amount with the state.
Related bonds

Other North Dakota bonds.

Sales tax bond, issued today.

Pricing from $100. Enter the amount the state required and see your exact price at the application.

Your premiumfrom $100
Apply now →