North Dakota Office of State Tax Commissioner

   One Time Remittance Form
Please check appropriate return - See page 2 for instructions
                                                                                     For Office Use Only
   Voluntary Sales and Use Tax Return
   Use Tax Return                                                                    Acct . # _______________________
   Watercraft Use Tax Return (Invoice must be attached)
                 Do not use this form if you hold an active ND Sales and Use Tax Permit
Name                                                                    SSN or FEIN

Address                                                                 Phone

City, State                                                             Zip Code     Date of Sale/Purchase

New mobile homes, new farm machinery and new farm irrigation equipment are taxed at 3 percent.  All other
goods are taxed at 5 percent.
                                                         Column A                                   Column B
                                                          3% SALES & PURCHASES       5% SALES & PURCHASES
1. Total Sales (do not include tax)
2. Purchases Subject to Use Tax
3. Total Nontaxable Sales
4. Taxable Balance (Total of lines 1 and 2 minus
   line 3)
5. State Tax (Multiply line 4 by the ND tax rate)
6. Total State Tax (Total of line 5 Column A and Column B
7. Local Sales & Use Tax                                                             Total Local Tax
                Local Code           City or County Name                         (Do Not Enter Sales)
            a.
            b.
            c.
            d.
8. Net Local Tax Due (Total of lines 7a, 7b, 7c and 7d)
9. Total Due With Return (Add Lines 6 and 8)
Make check or money order payable to North Dakota Tax Commissioner
I declare that this return has been examined by me and to the best of my knowledge and belief is a true, correct, and complete return.
Taxpayer
Signature                                        Date                         Title
Contact Person                                                          Contact Phone
(Please print or type)                                                  Number
For Watercraft Use Tax Only - please initial the Authorization box below
          Authorization to Disclose Tax Information:  The Tax Commissioner is hereby authorized to disclose confidential tax
information regarding the sale of this watercraft to the North Dakota Game and Fish Department to assist in the licensing of this
watercraft.
Signature of Tax
Dept. Representative                                                                 Date Use Tax Paid
                                                             Please Do Not
          Mail One Time Remittance form, payment             Write In This Space
          voucher, and check to:
          Office of State Tax Commissioner
          PO Box 5623
          Bismarck ND 58506-5623
   21945 ( 01/18)

One-Time Sales and Use Tax Return
Page 2 (4-2021)

General Instructions                    Refer to the Local Taxes by Location    WATERCRAFT USE TAX – 
Read each line carefully and enter      Guideline on our website at www.        Invoice must be attached to 
amounts that apply. If the amount       nd.gov/tax/salesanduse/guidelines       return
is zero, please leave the line blank.   for a list of cities and counties that  Watercraft is subject to state 
This will help ensure your information  impose a local tax. This quarterly 
is accurately transferred into our      publication contains the local          and applicable local taxes. If the 
system.                                 code, tax rate for each local taxing    watercraft was purchased from an 
                                        jurisdiction. If there is a maximum     out-of-state dealer and no sales 
                                        local tax cap, apply Maximum Tax        tax was collected, the purchaser 
Instructions - State Tax                (Refund Cap).                           must pay use tax. Use tax is paid 
                                                                                directly to the Office of State Tax 
Column A: This column is                              Each city and county 
                                        Local Code - 
completed only if you report            that imposes a local tax has been       Commissioner based on the net 
transactions for manufactured           assigned a three-digit code. Enter the  purchase price of the watercraft, 
homes, alcohol, or new farm             code for each local jurisdiction where  motor(s), trailer and any accessories 
machinery.                              you had taxable transactions.           purchased as part of this transaction. 
                                                                                If sales tax was charged at a rate 
                                        City or County Name - 
Column B: This column is used                                       Enter       less than the 5% state and applicable 
to report all transactions that do      the name of the city or county that 
not fall into the categories listed for matches the local code entered.         local taxes, tax is due on the 
column A.                                                                       difference. The local use tax rate is 
                                        Total Local Tax - Enter the             based on where the watercraft is 
Line 1 – Total Sales - Enter the        amount of tax due for each location.    stored. 
total of all taxable and nontaxable 
sales made during the period. Do not    Line 8 – Net Local Tax Due -            Watercraft purchased from an 
include tax.                            Enter the total of local taxes in 7a    individual not in the business of 
                                        and 7b.
Line 2 - Items Subject to Use                                                   buying and selling watercraft is 
Tax - Enter the cost of taxable         Line 9 – Total Due with Return          considered a casual sale and is not 
goods and services consumed by          - Enter the total of lines 6 and 8.     subject to state and local sales or use 
you, but that have not been subject                                             tax. If the watercraft was purchased 
to sales or use tax. The most           Watercraft Use Tax Return               from an individual, please attach a 
common examples are purchases           Pay use tax on watercraft purchased     copy of the sales receipt to the boat 
where the seller did not collect sales                                          license application and mail it directly 
tax from you and removal of items       from an out-of-state dealer.
from retail inventory for your own      Line 2 – Enter total purchase amount    to North Dakota Game and Fish. The 
use.                                            subject to use tax in           receipt should include the seller’s 
                                                column B.                       name, address, and signature. Casual 
Line 3 - Nontaxable Sales -                                                     sales do not have to be reported to 
Enter the total sales on which you      Line 4 – Enter total of lines 1 and 2   the Office of State Tax Commissioner.  
did not collect tax. For information            minus line 3.
on what constitutes a nontaxable        Line 5 – Enter state tax due for        Falsification of this form to 
sale, please review the Exemptions                                              evade payment of tax is a class 
                                                column B. State tax due 
Guideline at www.nd.gov/tax/                                                    A misdemeanor and may be 
salesanduse/guidelines.                         in column B is calculated 
                                                at 5%. Multiply amount in       punishable by a fine up to $15,000, 
Line 4 – Taxable Balance -                      line 4 by 5% state tax rate.    imprisonment up to one year, or 
Enter the amount total of line 1 plus                                           both. 
line 2 minus line 3.                    Line 6 – Enter total of line 5 
                                                column B.                       Signature - The taxpayer or 
                                                                                taxpayer’s agent must sign the 
Line 5 – State Tax - Multiply the       Line 7 – Enter the Local Code, City 
total on line 4 by the applicable state                                         return. Please PRINT the name and 
                                                or County Name and Total 
tax rate. Displayed in the column                                               phone number of a contact person 
header, 3% or 5%.                               Local Tax due for each city     who can answer questions about the 
                                                or county for which you owe     return. 
Line 6 – Total State Tax - Enter                local use tax. Please review 
the total of line 5 column A and                Local Taxes by Location         Payment - Make your check 
                                                                                payable to North Dakota Tax 
column B.                                       Guideline for information 
                                                                                Commissioner.
                                                on local maximum tax 
Instructions - Local Tax                        amounts.                        For assistance - Email 
Complete each section for each          Line 8 – Enter the total of lines 7a    taxregistration@nd.gov or call
                                                                                701-328-1241.
location where you had taxable                  and 7b. 
transactions for the period. 
                                        Line 9 – Enter the total of lines 6 and 
                                                8.