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Guidelines

Medium

Guidelines are listed below by tax type.

To search for a specific guideline, use the search boxes to enter the name of the guideline, select the tax type, or include the guideline's SFN.

Medium

Alcohol Tax

Alcohol Carriers
Alcohol Direct Shippers
Alcohol Logistics Shippers
Alcohol Manufacturing
Alcoholic Beverage Suppliers - Beer
Alcoholic Beverage Suppliers - Liquor
Beer Wholesalers
Brewer Taprooms
Domestic Distilleries
Domestic Winery
Liquor Wholesalers
Manufacturing Distilleries
Microbrew Pubs
Out-of-State Winery Direct To Retail

Income Tax Withholding

Income Tax Withholding and Information Returns
Withholding Exemption for Civilian Spouses of Military Service Members

Individual Income Tax

Adjustment for Income (Loss) from an S Corporation Electing to be Taxed as a C …
Civilian Spouses of Military Service Members
Income Taxation of Native Americans
Income Taxation of Nonresident Aliens
Military Service Members
Voluntary Disclosure Program

Motor Fuel Tax

Motor Fuel Tax Tribal Agreements

Property Tax

Abatement and Refund of Taxes
Assessment Sales Ratio Study Guideline
Assessment Terms and Concepts
Assessor Services for Unorganized Territory
Centrally Assessed Property and Property that Pays "In Lieu" Taxes
Classification of Property for Assessment Purposes of Guideline
Dates and Procedures for the Assessment of Real Property
Exemption for Builders of Certain New Single Family Residential Properties
Exemption for Certain New Single Family Condominium and Townhouse Residential P…
Exemption for Qualifying Veterans and Disabled Persons Confined to Use of a Whe…
Exemption of Farm Buildings and Other Improvements
Exemption of Improvements to Commercial and Residential Buildings
Homestead Credit for Special Assessments
New Assessment of Property
Office of Township Assessor
Property Tax Credit for Disabled Veterans
Property Tax Credits for North Dakota Homeowners and Renters
Property Tax Incentives for New or Expanding Businesses
Taxation of Mobile Homes
Taxation of Mobile Homes Owned by Native Americans
Urban Renewal Tax Increment Financing
Valuation Concepts - Agricultural Property
Valuation Concepts - Residential and Commercial Property

Royalty Withholding

Income Tax Withholding from Oil and Gas Royalty Payments

Sales and Use Tax

Advertising Agencies
Auctioneers
Auto Parts Supply Stores
Bars Lounges and Taverns
Clubs and Lodges
Coin-Operated Machines
Computers
Contractors
Dental Supply Companies Dental Laboratories and Dentists
Discounts and Coupons
Drugstores
Exempt Organizations
Exemptions
Exemptions for Telecommunications and Computer Equipment Purchased by a Primary…
Eye Care Specialists
Farm Machinery and Farm Irrigation Equipment
Feed Seed and Farm Chemicals
Financial Institutions
Fitness Centers
Freight Delivery and Other Transportation Charges
Funeral Homes
Grocery Stores Convenience Stores and Delicatessens
Home Furnishings Supply Stores
Hotels and Motels
Lease or Rental of Motor Vehicles
Licensed Motor Vehicle Dealers
Local Taxes by Location Guideline
Nurseries Greenhouses and Florists
Orthopedic Supply Stores
Photographers
Printers and Publishers
Radio and Television
Rental and Leasing Companies
Repair Services
Restaurants
Sales to American Indians
Sales Use and Gross Receipts Tax Requirements
Sand Gravel and Scoria
Service Stations and Garages
Shooting Preserves Games Farms and Hunting Clubs
Sign Companies
Snowmobiles and ATVs
Special Events
Taxability of Local Government Sales & Purchases
Veterinarians
Voluntary Disclosure Program
Welding and Machine Shops