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 — and we issue it at a flat 3% with no credit check, then mail you the signed original for filing.
















No underwriting queue for the standard sales tax bond — enter your amount, pay, and we mail you the signed original to file with the Tax Commissioner. Here is the whole thing:
Your business details, the bond amount the state required, your account type, and the effective date — that is the entire application.
No credit check and no waiting — the executed bond is generated as soon as you pay. Larger amounts may get a quick review.
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.
Bond amount × 3% = your premium, one-time, $275 minimum. Enter the figure on your Tax Commissioner notice and the premium updates.
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, at a flat 3% with no credit check. Because North Dakota requires the original signed and sealed bond on file, we mail you the original to submit.
Submit the application with the bond amount the Tax Commissioner set — the executed bond is generated instantly, and we mail you the signed original to file.
Start the application →If yours isn't here, the bond team can usually answer within the hour.
Five-minute application, flat 3%, $275 minimum. Enter the amount the state required and we mail you the signed original.