{ "batch": "434-north-dakota-business-and-tax-for-creators", "articles": [ { "id": "learn_r434_north_dakota_business_and_tax_for_creators_434_north_dakota_business_and_tax_for_creators_anchor_57_38", "category": "Business", "title": "[Unverified - being checked] North Dakota Century Code: Chapter 57-38 index heading (anchor)", "summary": "[Unverified - being checked] The North Dakota Legislative Branch's official Century Code site (ndlegis.gov) publishes chapter 57-38 under the heading quoted.", "body": "The North Dakota Legislative Branch's official Century Code site (ndlegis.gov) publishes chapter 57-38 under the heading quoted.\n\nWhat North Dakota Legislative Branch (North Dakota Century Code) actually says:\n\n“North Dakota Century Code Chapter 57-38 Income Tax”\n\nNote: Anchor record: the legislature's own statute site, ndlegis.gov (state domain).", "source_type": "official", "source_link": "https://ndlegis.gov/cencode/t57c38.html", "last_verified": "2026-10-19", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "North Dakota Legislative Branch (North Dakota Century Code)", "evidence_quote": "North Dakota Century Code Chapter 57-38 Income Tax", "volatility": "low", "from_batch": "434-north-dakota-business-and-tax-for-creators", "subject": "North Dakota Century Code", "topic": "Chapter 57-38 index heading (anchor)", "applies_to_country": "US", "applies_to_scope": "ND", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-nd" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" }, "verification": { "status": "unverified", "label": "Unverified - being checked", "reasons": [ "legal_fetch_over_cap" ], "checked_utc": "20261021-123916Z" } }, { "id": "learn_r434_north_dakota_business_and_tax_for_creators_434_north_dakota_business_and_tax_for_creators_anchor_57_39p2", "category": "Business", "title": "[Unverified - being checked] North Dakota Century Code: Chapter 57-39.2 index heading (anchor)", "summary": "[Unverified - being checked] The North Dakota Legislative Branch's official Century Code site (ndlegis.gov) publishes chapter 57-39.2 under the heading quoted.", "body": "The North Dakota Legislative Branch's official Century Code site (ndlegis.gov) publishes chapter 57-39.2 under the heading quoted.\n\nWhat North Dakota Legislative Branch (North Dakota Century Code) actually says:\n\n“North Dakota Century Code Chapter 57-39.2 Sales Tax”\n\nNote: Anchor record: the legislature's own statute site, ndlegis.gov (state domain).", "source_type": "official", "source_link": "https://ndlegis.gov/cencode/t57c39-2.html", "last_verified": "2026-10-19", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "North Dakota Legislative Branch (North Dakota Century Code)", "evidence_quote": "North Dakota Century Code Chapter 57-39.2 Sales Tax", "volatility": "low", "from_batch": "434-north-dakota-business-and-tax-for-creators", "subject": "North Dakota Century Code", "topic": "Chapter 57-39.2 index heading (anchor)", "applies_to_country": "US", "applies_to_scope": "ND", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-nd" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" }, "verification": { "status": "unverified", "label": "Unverified - being checked", "reasons": [ "legal_fetch_over_cap" ], "checked_utc": "20261021-123916Z" } }, { "id": "learn_r434_north_dakota_business_and_tax_for_creators_434_north_dakota_business_and_tax_for_creators_anchor_10_32p1", "category": "Business", "title": "[Unverified - being checked] North Dakota Century Code: Chapter 10-32.1 index heading (anchor)", "summary": "[Unverified - being checked] The North Dakota Legislative Branch's official Century Code site (ndlegis.gov) publishes chapter 10-32.1 under the heading quoted.", "body": "The North Dakota Legislative Branch's official Century Code site (ndlegis.gov) publishes chapter 10-32.1 under the heading quoted.\n\nWhat North Dakota Legislative Branch (North Dakota Century Code) actually says:\n\n“North Dakota Century Code Chapter 10-32.1 Uniform Limited Liability Company Act”\n\nNote: Anchor record: the legislature's own statute site, ndlegis.gov (state domain).", "source_type": "official", "source_link": "https://ndlegis.gov/cencode/t10c32-1.html", "last_verified": "2026-10-19", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "North Dakota Legislative Branch (North Dakota Century Code)", "evidence_quote": "North Dakota Century Code Chapter 10-32.1 Uniform Limited Liability Company Act", "volatility": "low", "from_batch": "434-north-dakota-business-and-tax-for-creators", "subject": "North Dakota Century Code", "topic": "Chapter 10-32.1 index heading (anchor)", "applies_to_country": "US", "applies_to_scope": "ND", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-nd" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" }, "verification": { "status": "unverified", "label": "Unverified - being checked", "reasons": [ "legal_fetch_over_cap" ], "checked_utc": "20261021-123916Z" } }, { "id": "learn_r434_north_dakota_business_and_tax_for_creators_434_north_dakota_business_and_tax_for_creators_anchor_47_25", "category": "Business", "title": "[Unverified - being checked] North Dakota Century Code: Chapter 47-25 index heading (anchor)", "summary": "[Unverified - being checked] The North Dakota Legislative Branch's official Century Code site (ndlegis.gov) publishes chapter 47-25 under the heading quoted.", "body": "The North Dakota Legislative Branch's official Century Code site (ndlegis.gov) publishes chapter 47-25 under the heading quoted.\n\nWhat North Dakota Legislative Branch (North Dakota Century Code) actually says:\n\n“North Dakota Century Code Chapter 47-25 Trade Names”\n\nNote: Anchor record: the legislature's own statute site, ndlegis.gov (state domain).", "source_type": "official", "source_link": "https://ndlegis.gov/cencode/t47c25.html", "last_verified": "2026-10-19", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "North Dakota Legislative Branch (North Dakota Century Code)", "evidence_quote": "North Dakota Century Code Chapter 47-25 Trade Names", "volatility": "low", "from_batch": "434-north-dakota-business-and-tax-for-creators", "subject": "North Dakota Century Code", "topic": "Chapter 47-25 index heading (anchor)", "applies_to_country": "US", "applies_to_scope": "ND", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-nd" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" }, "verification": { "status": "unverified", "label": "Unverified - being checked", "reasons": [ "legal_fetch_over_cap" ], "checked_utc": "20261021-123916Z" } }, { "id": "learn_r434_north_dakota_business_and_tax_for_creators_434_north_dakota_business_and_tax_for_creators_tax_exist_page", "category": "Business", "title": "North Dakota has a personal income tax that follows federal taxable income", "summary": "The Tax Commissioner states that North Dakota's income tax law aligns with federal tax law, using federal taxable income as the starting point with state-specific adjustments, and that residents, part-year residents and nonresidents with North Dakota-sourced income who must file a federal return must file a North Dakota return.", "body": "The Tax Commissioner states that North Dakota's income tax law aligns with federal tax law, using federal taxable income as the starting point with state-specific adjustments, and that residents, part-year residents and nonresidents with North Dakota-sourced income who must file a federal return must file a North Dakota return.\n\nWhat North Dakota Office of State Tax Commissioner actually says:\n\n“North Dakota's income tax law aligns with federal tax law, using federal taxable income as the starting point, with state-specific adjustments.”", "source_type": "official", "source_link": "https://www.tax.nd.gov/income-tax", "last_verified": "2026-10-19", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "North Dakota Office of State Tax Commissioner", "evidence_quote": "North Dakota's income tax law aligns with federal tax law, using federal taxable income as the starting point, with state-specific adjustments.", "volatility": "medium", "from_batch": "434-north-dakota-business-and-tax-for-creators", "subject": "North Dakota Office of State Tax Commissioner", "topic": "North Dakota has a personal income tax that follows federal taxable income", "applies_to_country": "US", "applies_to_scope": "ND", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-nd" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r434_north_dakota_business_and_tax_for_creators_434_north_dakota_business_and_tax_for_creators_tax_rate_page", "category": "Business", "title": "Individual income tax rate structure (2025 schedule)", "summary": "The Tax Commissioner's Individual Income Tax page publishes three rates by filing status for tax year 2025: 0.00% up to a threshold, 1.95% in the middle band and 2.50% above it; the single-filer 0% band ends at $48,475 and the 1.95% band at $244,825.", "body": "The Tax Commissioner's Individual Income Tax page publishes three rates by filing status for tax year 2025: 0.00% up to a threshold, 1.95% in the middle band and 2.50% above it; the single-filer 0% band ends at $48,475 and the 1.95% band at $244,825.\n\nWhat North Dakota Office of State Tax Commissioner actually says:\n\n“Single- If North Dakota taxable income is: Over But not over Tax Rate $0 $48,475 0.00% $48,475 $244,825 1.95%”\n\nNote: The statute N.D.C.C. 57-38-30.3 prints different dollar thresholds (single: $44,725 and $225,975); the Tax Commissioner shows the 2025 figures. The percentages agree; check thresholds against the form-year instructions.", "source_type": "official", "source_link": "https://www.tax.nd.gov/individual-income-tax", "last_verified": "2026-10-19", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "North Dakota Office of State Tax Commissioner", "evidence_quote": "Single- If North Dakota taxable income is: Over But not over Tax Rate $0 $48,475 0.00% $48,475 $244,825 1.95%", "volatility": "medium", "from_batch": "434-north-dakota-business-and-tax-for-creators", "subject": "North Dakota Office of State Tax Commissioner", "topic": "Individual income tax rate structure (2025 schedule)", "applies_to_country": "US", "applies_to_scope": "ND", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-nd" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r434_north_dakota_business_and_tax_for_creators_434_north_dakota_business_and_tax_for_creators_tax_stat_57_38_30p3", "category": "Business", "title": "N.D.C.C. 57-38-30.3: Individual income tax imposed; rates 0%, 1.95%, 2.50%", "summary": "N.D.C.C. 57-38-30.3 imposes a tax on every resident and nonresident individual, estate and trust, using rates of 0.00%, 1.95% and 2.50% by bracket; the single schedule printed in the statute is 0% to $44,725, 1.95% to $225,975, and 2.50% above.", "body": "N.D.C.C. 57-38-30.3 imposes a tax on every resident and nonresident individual, estate and trust, using rates of 0.00%, 1.95% and 2.50% by bracket; the single schedule printed in the statute is 0% to $44,725, 1.95% to $225,975, and 2.50% above.\n\nWhat North Dakota Legislative Branch (North Dakota Century Code) actually says:\n\n“a. Single, other than head of household or surviving spouse. If North Dakota taxable income is: Over Not over The tax is equal to Of amount over $0 $44,725 $0.00 + 0.00% $0 $44,725 $225,975 $0.00 + 1.95% $44,725 $225,975 $3,534.38 + 2.50% $225,975”\n\nNote: Source is the legislature's chapter PDF (ndlegis.gov); the verifier cannot read PDFs, quote checked by hand with pdftotext.", "source_type": "official", "source_link": "https://ndlegis.gov/cencode/t57c38.pdf", "last_verified": "2026-10-19", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "North Dakota Legislative Branch (North Dakota Century Code)", "evidence_quote": "a. Single, other than head of household or surviving spouse. If North Dakota taxable income is: Over Not over The tax is equal to Of amount over $0 $44,725 $0.00 + 0.00% $0 $44,725 $225,975 $0.00 + 1.95% $44,725 $225,975 $3,534.38 + 2.50% $225,975", "volatility": "low", "from_batch": "434-north-dakota-business-and-tax-for-creators", "subject": "N.D.C.C. 57-38-30.3", "topic": "Individual income tax imposed; rates 0%, 1.95%, 2.50%", "applies_to_country": "US", "applies_to_scope": "ND", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-nd" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r434_north_dakota_business_and_tax_for_creators_434_north_dakota_business_and_tax_for_creators_tax_est_page", "category": "Business", "title": "Estimated income tax: the $1,000 threshold", "summary": "The Tax Commissioner says a person may be required to pay estimated income tax to North Dakota if required to pay federal estimated income tax and expecting North Dakota net tax liability above $1,000; Form ND-1ES is used to decide, and underpayment is charged interest.", "body": "The Tax Commissioner says a person may be required to pay estimated income tax to North Dakota if required to pay federal estimated income tax and expecting North Dakota net tax liability above $1,000; Form ND-1ES is used to decide, and underpayment is charged interest.\n\nWhat North Dakota Office of State Tax Commissioner actually says:\n\n“You may be required to pay estimated income tax to North Dakota if you are required to pay federal estimated income tax and you expect your North Dakota net tax liability to be more than $1,000.”", "source_type": "official", "source_link": "https://www.tax.nd.gov/individual-income-tax", "last_verified": "2026-10-19", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "North Dakota Office of State Tax Commissioner", "evidence_quote": "You may be required to pay estimated income tax to North Dakota if you are required to pay federal estimated income tax and you expect your North Dakota net tax liability to be more than $1,000.", "volatility": "medium", "from_batch": "434-north-dakota-business-and-tax-for-creators", "subject": "North Dakota Office of State Tax Commissioner", "topic": "Estimated income tax: the $1,000 threshold", "applies_to_country": "US", "applies_to_scope": "ND", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-nd" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r434_north_dakota_business_and_tax_for_creators_434_north_dakota_business_and_tax_for_creators_tax_pass_page", "category": "Business", "title": "Pass-through entities pay no entity-level income tax", "summary": "The Tax Commissioner states that partnerships, S corporations and LLCs do not pay income tax at the entity level; the entity's profit or loss passes through to the owners.", "body": "The Tax Commissioner states that partnerships, S corporations and LLCs do not pay income tax at the entity level; the entity's profit or loss passes through to the owners.\n\nWhat North Dakota Office of State Tax Commissioner actually says:\n\n“Partnerships, S corporations, and LLCs do not pay income tax at the entity level”", "source_type": "official", "source_link": "https://www.tax.nd.gov/new-businesses-and-contractors", "last_verified": "2026-10-19", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "North Dakota Office of State Tax Commissioner", "evidence_quote": "Partnerships, S corporations, and LLCs do not pay income tax at the entity level", "volatility": "medium", "from_batch": "434-north-dakota-business-and-tax-for-creators", "subject": "North Dakota Office of State Tax Commissioner", "topic": "Pass-through entities pay no entity-level income tax", "applies_to_country": "US", "applies_to_scope": "ND", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-nd" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r434_north_dakota_business_and_tax_for_creators_434_north_dakota_business_and_tax_for_creators_tax_prof_page", "category": "Business", "title": "Most professional services and groceries are not subject to sales tax", "summary": "The Tax Commissioner says many items taxed in other states are exempt from North Dakota sales tax, for example natural gas, electricity, most professional services and groceries.", "body": "The Tax Commissioner says many items taxed in other states are exempt from North Dakota sales tax, for example natural gas, electricity, most professional services and groceries.\n\nWhat North Dakota Office of State Tax Commissioner actually says:\n\n“Many items that are taxed in other states are exempt from sales tax in North Dakota. For example, natural gas, electricity, most professional services, and groceries are not taxed.”", "source_type": "official", "source_link": "https://www.tax.nd.gov/new-businesses-and-contractors", "last_verified": "2026-10-19", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "North Dakota Office of State Tax Commissioner", "evidence_quote": "Many items that are taxed in other states are exempt from sales tax in North Dakota. For example, natural gas, electricity, most professional services, and groceries are not taxed.", "volatility": "medium", "from_batch": "434-north-dakota-business-and-tax-for-creators", "subject": "North Dakota Office of State Tax Commissioner", "topic": "Most professional services and groceries are not subject to sales tax", "applies_to_country": "US", "applies_to_scope": "ND", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-nd" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r434_north_dakota_business_and_tax_for_creators_434_north_dakota_business_and_tax_for_creators_st_rate_page", "category": "Business", "title": "Sales tax is 5% state rate plus local taxes, collected by the seller", "summary": "North Dakota imposes a sales tax on retail sales, paid by the purchaser and collected by the seller; the state rate is 5% for most retail sales, and cities and counties may levy additional sales, use and special taxes.", "body": "North Dakota imposes a sales tax on retail sales, paid by the purchaser and collected by the seller; the state rate is 5% for most retail sales, and cities and counties may levy additional sales, use and special taxes.\n\nWhat North Dakota Office of State Tax Commissioner actually says:\n\n“North Dakota imposes a sales tax on retail sales. The sales tax is paid by the purchaser and collected by the seller.”", "source_type": "official", "source_link": "https://www.tax.nd.gov/sales-and-use-tax", "last_verified": "2026-10-19", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "North Dakota Office of State Tax Commissioner", "evidence_quote": "North Dakota imposes a sales tax on retail sales. The sales tax is paid by the purchaser and collected by the seller.", "volatility": "medium", "from_batch": "434-north-dakota-business-and-tax-for-creators", "subject": "North Dakota Office of State Tax Commissioner", "topic": "Sales tax is 5% state rate plus local taxes, collected by the seller", "applies_to_country": "US", "applies_to_scope": "ND", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-nd" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r434_north_dakota_business_and_tax_for_creators_434_north_dakota_business_and_tax_for_creators_st_permit_page", "category": "Business", "title": "Sales and use tax permit: who needs one", "summary": "Sellers of taxable tangible personal property, admissions to recreational activities and lodging must obtain a sales tax permit, applied for about 30 days before opening, through ND TAP; a purchased business needs a new permit because permits are not transferable.", "body": "Sellers of taxable tangible personal property, admissions to recreational activities and lodging must obtain a sales tax permit, applied for about 30 days before opening, through ND TAP; a purchased business needs a new permit because permits are not transferable.\n\nWhat North Dakota Office of State Tax Commissioner actually says:\n\n“Sellers that sell taxable tangible personal property, admissions to recreational activities, and the rental of lodging accommodations must obtain a sales tax permit.”", "source_type": "official", "source_link": "https://www.tax.nd.gov/sales-and-use-tax", "last_verified": "2026-10-19", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "North Dakota Office of State Tax Commissioner", "evidence_quote": "Sellers that sell taxable tangible personal property, admissions to recreational activities, and the rental of lodging accommodations must obtain a sales tax permit.", "volatility": "medium", "from_batch": "434-north-dakota-business-and-tax-for-creators", "subject": "North Dakota Office of State Tax Commissioner", "topic": "Sales and use tax permit: who needs one", "applies_to_country": "US", "applies_to_scope": "ND", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-nd" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r434_north_dakota_business_and_tax_for_creators_434_north_dakota_business_and_tax_for_creators_st_tpp_57_39p2_02p1", "category": "Business", "title": "N.D.C.C. 57-39.2-02.1: Sales tax imposed: 5% on tangible personal property", "summary": "N.D.C.C. 57-39.2-02.1(1) imposes a five percent sales tax on gross receipts of retailers from retail sales within the state of tangible personal property (and, in later subdivisions, communication services, admissions, magazines, lodging, rentals and prewritten software).", "body": "N.D.C.C. 57-39.2-02.1(1) imposes a five percent sales tax on gross receipts of retailers from retail sales within the state of tangible personal property (and, in later subdivisions, communication services, admissions, magazines, lodging, rentals and prewritten software).\n\nWhat North Dakota Legislative Branch (North Dakota Century Code) actually says:\n\n“1. Except as otherwise expressly provided in this chapter, there is imposed a tax of five percent upon the gross receipts of retailers from all sales at retail, including the leasing or renting of tangible personal property as provided in this section, within this state of the following to consumers or users: a. Tangible personal property, consisting of goods, wares, or merchandise, and bundled transactions consisting entirely of tangible personal property.”\n\nNote: Source is the legislature's chapter PDF (ndlegis.gov); the verifier cannot read PDFs, quote checked by hand with pdftotext.", "source_type": "official", "source_link": "https://ndlegis.gov/cencode/t57c39-2.pdf", "last_verified": "2026-10-19", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "North Dakota Legislative Branch (North Dakota Century Code)", "evidence_quote": "1. Except as otherwise expressly provided in this chapter, there is imposed a tax of five percent upon the gross receipts of retailers from all sales at retail, including the leasing or renting of tangible personal property as provided in this section, within this state of the following to consumers or users: a. Tangible personal property, consisting of goods, wares, or merchandise, and bundled transactions consisting entirely of tangible personal property.", "volatility": "low", "from_batch": "434-north-dakota-business-and-tax-for-creators", "subject": "N.D.C.C. 57-39.2-02.1", "topic": "Sales tax imposed: 5% on tangible personal property", "applies_to_country": "US", "applies_to_scope": "ND", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-nd" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r434_north_dakota_business_and_tax_for_creators_434_north_dakota_business_and_tax_for_creators_st_soft_57_39p2_02p", "category": "Business", "title": "N.D.C.C. 57-39.2-02.1: Prewritten software delivered electronically is taxable", "summary": "N.D.C.C. 57-39.2-02.1(1)(g) taxes the sale, lease or rental of a computer and prewritten computer software, including prewritten software delivered electronically or by load and leave.", "body": "N.D.C.C. 57-39.2-02.1(1)(g) taxes the sale, lease or rental of a computer and prewritten computer software, including prewritten software delivered electronically or by load and leave.\n\nWhat North Dakota Legislative Branch (North Dakota Century Code) actually says:\n\n“g. Sale, lease, or rental of a computer and prewritten computer software, including prewritten computer software delivered electronically or by load and leave.”\n\nNote: Source is the legislature's chapter PDF (ndlegis.gov); the verifier cannot read PDFs, quote checked by hand with pdftotext.", "source_type": "official", "source_link": "https://ndlegis.gov/cencode/t57c39-2.pdf", "last_verified": "2026-10-19", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "North Dakota Legislative Branch (North Dakota Century Code)", "evidence_quote": "g. Sale, lease, or rental of a computer and prewritten computer software, including prewritten computer software delivered electronically or by load and leave.", "volatility": "low", "from_batch": "434-north-dakota-business-and-tax-for-creators", "subject": "N.D.C.C. 57-39.2-02.1", "topic": "Prewritten software delivered electronically is taxable", "applies_to_country": "US", "applies_to_scope": "ND", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-nd" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r434_north_dakota_business_and_tax_for_creators_434_north_dakota_business_and_tax_for_creators_st_digital_57_39p2_", "category": "Business", "title": "N.D.C.C. 57-39.2-04: Digital goods: items delivered electronically, including specified digital products, are exempt", "summary": "N.D.C.C. 57-39.2-04(54) exempts gross receipts from the sale of items delivered electronically, including 'specified digital products' (digital audio-visual works, digital audio works and digital books) obtained by means other than tangible storage media; prewritten computer software is not part of the exemption, so a video or audio download delivered electronically falls in the exempt category.", "body": "N.D.C.C. 57-39.2-04(54) exempts gross receipts from the sale of items delivered electronically, including 'specified digital products' (digital audio-visual works, digital audio works and digital books) obtained by means other than tangible storage media; prewritten computer software is not part of the exemption, so a video or audio download delivered electronically falls in the exempt category.\n\nWhat North Dakota Legislative Branch (North Dakota Century Code) actually says:\n\n“54. Gross receipts from the sale of items delivered electronically, including specified digital products. For purposes of this subsection: a. \"Specified digital products\" means: (1) \"Digital audio-visual works\" which means a series of related images which, when shown in succession, impart an impression of motion, together with accompanying sounds, if any; (2) \"Digital audio works\" which means works that result from the fixation of a series of musical, spoken, or other sounds, including ringtones; and (3) \"Digital books\" which means works that are generally recognized in the ordinary and usual sense as books.”\n\nNote: Source is the legislature's chapter PDF (ndlegis.gov); the verifier cannot read PDFs, quote checked by hand with pdftotext.", "source_type": "official", "source_link": "https://ndlegis.gov/cencode/t57c39-2.pdf", "last_verified": "2026-10-19", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "North Dakota Legislative Branch (North Dakota Century Code)", "evidence_quote": "54. Gross receipts from the sale of items delivered electronically, including specified digital products. For purposes of this subsection: a. \"Specified digital products\" means: (1) \"Digital audio-visual works\" which means a series of related images which, when shown in succession, impart an impression of motion, together with accompanying sounds, if any; (2) \"Digital audio works\" which means works that result from the fixation of a series of musical, spoken, or other sounds, including ringtones; and (3) \"Digital books\" which means works that are generally recognized in the ordinary and usual sense as books.", "volatility": "low", "from_batch": "434-north-dakota-business-and-tax-for-creators", "subject": "N.D.C.C. 57-39.2-04", "topic": "Digital goods: items delivered electronically, including specified digital products, are exempt", "applies_to_country": "US", "applies_to_scope": "ND", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-nd" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r434_north_dakota_business_and_tax_for_creators_434_north_dakota_business_and_tax_for_creators_mkt_page", "category": "Business", "title": "Marketplace facilitators collect the tax", "summary": "A marketplace facilitator must collect North Dakota sales and use taxes on North Dakota sales made on its marketplace; one without physical nexus must have taxable sales above $100,000 in the current or prior calendar year before it must collect.", "body": "A marketplace facilitator must collect North Dakota sales and use taxes on North Dakota sales made on its marketplace; one without physical nexus must have taxable sales above $100,000 in the current or prior calendar year before it must collect.\n\nWhat North Dakota Office of State Tax Commissioner actually says:\n\n“A marketplace facilitator is required to collect North Dakota sales and use taxes, as well as local taxes, on North Dakota sales made on its marketplace.”", "source_type": "official", "source_link": "https://www.tax.nd.gov/marketplace-facilitator", "last_verified": "2026-10-19", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "North Dakota Office of State Tax Commissioner", "evidence_quote": "A marketplace facilitator is required to collect North Dakota sales and use taxes, as well as local taxes, on North Dakota sales made on its marketplace.", "volatility": "medium", "from_batch": "434-north-dakota-business-and-tax-for-creators", "subject": "North Dakota Office of State Tax Commissioner", "topic": "Marketplace facilitators collect the tax", "applies_to_country": "US", "applies_to_scope": "ND", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-nd" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r434_north_dakota_business_and_tax_for_creators_434_north_dakota_business_and_tax_for_creators_ship_page", "category": "Business", "title": "Use tax on goods shipped into the state", "summary": "All individuals and businesses must pay use tax when sales tax was not collected by the seller on tangible personal property brought or shipped into North Dakota; the tax uses the same basis as sales tax.", "body": "All individuals and businesses must pay use tax when sales tax was not collected by the seller on tangible personal property brought or shipped into North Dakota; the tax uses the same basis as sales tax.\n\nWhat North Dakota Office of State Tax Commissioner actually says:\n\n“All individuals, including businesses operating in the state, must pay use tax if sales tax was not collected by the seller on tangible personal property brought or shipped into North Dakota”", "source_type": "official", "source_link": "https://www.tax.nd.gov/sales-and-use-tax", "last_verified": "2026-10-19", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "North Dakota Office of State Tax Commissioner", "evidence_quote": "All individuals, including businesses operating in the state, must pay use tax if sales tax was not collected by the seller on tangible personal property brought or shipped into North Dakota", "volatility": "medium", "from_batch": "434-north-dakota-business-and-tax-for-creators", "subject": "North Dakota Office of State Tax Commissioner", "topic": "Use tax on goods shipped into the state", "applies_to_country": "US", "applies_to_scope": "ND", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-nd" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r434_north_dakota_business_and_tax_for_creators_434_north_dakota_business_and_tax_for_creators_sos_llc_fee_10_32p1", "category": "Business", "title": "N.D.C.C. 10-32.1-92: LLC articles of organization filing fee", "summary": "N.D.C.C. 10-32.1-92(1) sets the Secretary of State's fee for filing articles of organization and issuing a certificate of organization at one hundred thirty-five dollars.", "body": "N.D.C.C. 10-32.1-92(1) sets the Secretary of State's fee for filing articles of organization and issuing a certificate of organization at one hundred thirty-five dollars.\n\nWhat North Dakota Legislative Branch (North Dakota Century Code) actually says:\n\n“The secretary of state shall charge and collect for: 1. Filing articles of organization and issuing a certificate of organization, one hundred thirty-five dollars.”\n\nNote: Source is the legislature's chapter PDF (ndlegis.gov); the verifier cannot read PDFs, quote checked by hand with pdftotext.", "source_type": "official", "source_link": "https://ndlegis.gov/cencode/t10c32-1.pdf", "last_verified": "2026-10-19", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "North Dakota Legislative Branch (North Dakota Century Code)", "evidence_quote": "The secretary of state shall charge and collect for: 1. Filing articles of organization and issuing a certificate of organization, one hundred thirty-five dollars.", "volatility": "low", "from_batch": "434-north-dakota-business-and-tax-for-creators", "subject": "N.D.C.C. 10-32.1-92", "topic": "LLC articles of organization filing fee", "applies_to_country": "US", "applies_to_scope": "ND", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-nd" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r434_north_dakota_business_and_tax_for_creators_434_north_dakota_business_and_tax_for_creators_sos_llc_page", "category": "Business", "title": "North Dakota Secretary of State: LLC fees", "summary": "The Secretary of State's LLC page lists registration at $135 and the annual report at $50.", "body": "The Secretary of State's LLC page lists registration at $135 and the annual report at $50.\n\nWhat North Dakota Secretary of State actually says:\n\n“Registration (domestic and foreign) - $135 Annual Report (domestic and foreign) - $50”", "source_type": "official", "source_link": "https://sos.nd.gov/business/business-services/business-structures/limited-liability-company-llc", "last_verified": "2026-10-19", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "North Dakota Secretary of State", "evidence_quote": "Registration (domestic and foreign) - $135 Annual Report (domestic and foreign) - $50", "volatility": "medium", "from_batch": "434-north-dakota-business-and-tax-for-creators", "subject": "North Dakota Secretary of State", "topic": "LLC fees", "applies_to_country": "US", "applies_to_scope": "ND", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-nd" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r434_north_dakota_business_and_tax_for_creators_434_north_dakota_business_and_tax_for_creators_sos_llc_deadline", "category": "Business", "title": "North Dakota Secretary of State: LLC annual report filing deadline", "summary": "The Secretary of State states the LLC annual report filing deadline is November 15; N.D.C.C. 10-32.1-89(3) requires delivery before November sixteenth each year.", "body": "The Secretary of State states the LLC annual report filing deadline is November 15; N.D.C.C. 10-32.1-89(3) requires delivery before November sixteenth each year.\n\nWhat North Dakota Secretary of State actually says:\n\n“Annual Report Requirements Filing Deadline - November 15”", "source_type": "official", "source_link": "https://sos.nd.gov/business/business-services/business-structures/limited-liability-company-llc", "last_verified": "2026-10-19", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "North Dakota Secretary of State", "evidence_quote": "Annual Report Requirements Filing Deadline - November 15", "volatility": "medium", "from_batch": "434-north-dakota-business-and-tax-for-creators", "subject": "North Dakota Secretary of State", "topic": "LLC annual report filing deadline", "applies_to_country": "US", "applies_to_scope": "ND", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-nd" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r434_north_dakota_business_and_tax_for_creators_434_north_dakota_business_and_tax_for_creators_trade_page", "category": "Business", "title": "North Dakota Secretary of State: Sole proprietor trade name (DBA) fees; no annual report", "summary": "The Secretary of State lists a $25 trade name registration, $25 amendment and $25 renewal for a sole proprietor, and says sole proprietorships are not required to file annual reports.", "body": "The Secretary of State lists a $25 trade name registration, $25 amendment and $25 renewal for a sole proprietor, and says sole proprietorships are not required to file annual reports.\n\nWhat North Dakota Secretary of State actually says:\n\n“Trade Name Registration - $25 Trade Name Amendment - $25 Trade Name Renewal - $25 Annual Report Requirements Sole proprietorships are not required to file annual reports.”", "source_type": "official", "source_link": "https://sos.nd.gov/business/business-services/business-structures/sole-proprietorship", "last_verified": "2026-10-19", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "North Dakota Secretary of State", "evidence_quote": "Trade Name Registration - $25 Trade Name Amendment - $25 Trade Name Renewal - $25 Annual Report Requirements Sole proprietorships are not required to file annual reports.", "volatility": "medium", "from_batch": "434-north-dakota-business-and-tax-for-creators", "subject": "North Dakota Secretary of State", "topic": "Sole proprietor trade name (DBA) fees; no annual report", "applies_to_country": "US", "applies_to_scope": "ND", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-nd" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r434_north_dakota_business_and_tax_for_creators_434_north_dakota_business_and_tax_for_creators_trade_fee_47_25_04", "category": "Business", "title": "N.D.C.C. 47-25-04: Trade name registration fee and term", "summary": "N.D.C.C. 47-25-04 sets a $25 fee for an original trade name registration, $25 for an assignment and $10 for any other change; a registration lasts five years and may be renewed within ninety days before expiration.", "body": "N.D.C.C. 47-25-04 sets a $25 fee for an original trade name registration, $25 for an assignment and $10 for any other change; a registration lasts five years and may be renewed within ninety days before expiration.\n\nWhat North Dakota Legislative Branch (North Dakota Century Code) actually says:\n\n“For the registration of a trade name under this chapter, the registrant shall pay to the secretary of state a fee of twenty-five dollars for an original registration, a fee of twenty-five dollars for an assignment, and a fee of ten dollars for a consent to use of a similar name or any other change in the original registration under this chapter. A registration remains in force for a period of five years from the date of the original registration and may be renewed within ninety days before its expiration date by reregistering in the same manner as an original registration.”\n\nNote: Source is the legislature's chapter PDF (ndlegis.gov); the verifier cannot read PDFs, quote checked by hand with pdftotext.", "source_type": "official", "source_link": "https://ndlegis.gov/cencode/t47c25.pdf", "last_verified": "2026-10-19", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "North Dakota Legislative Branch (North Dakota Century Code)", "evidence_quote": "For the registration of a trade name under this chapter, the registrant shall pay to the secretary of state a fee of twenty-five dollars for an original registration, a fee of twenty-five dollars for an assignment, and a fee of ten dollars for a consent to use of a similar name or any other change in the original registration under this chapter. A registration remains in force for a period of five years from the date of the original registration and may be renewed within ninety days before its expiration date by reregistering in the same manner as an original registration.", "volatility": "low", "from_batch": "434-north-dakota-business-and-tax-for-creators", "subject": "N.D.C.C. 47-25-04", "topic": "Trade name registration fee and term", "applies_to_country": "US", "applies_to_scope": "ND", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-nd" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r434_north_dakota_business_and_tax_for_creators_434_north_dakota_business_and_tax_for_creators_trade_47_25_02", "category": "Business", "title": "N.D.C.C. 47-25-02: Trade name registration: statement contents (owner's name and address)", "summary": "N.D.C.C. 47-25-02 forbids doing business under a trade name until registered with the Secretary of State and requires the registration statement to give the trade name, the name and address of the owner, the address of the principal place of business, and the nature of the business in detail.", "body": "N.D.C.C. 47-25-02 forbids doing business under a trade name until registered with the Secretary of State and requires the registration statement to give the trade name, the name and address of the owner, the address of the principal place of business, and the nature of the business in detail.\n\nWhat North Dakota Legislative Branch (North Dakota Century Code) actually says:\n\n“A person or organization may not engage in business in this state under a trade name until the trade name is registered with the secretary of state. This section does not apply to partnerships that have filed a fictitious name certificate as provided under chapter 45-11. The trade name registration must be a statement executed by the owner upon forms prescribed by the secretary of state, setting forth: 1. The trade name to be registered; 2. The name and address of the owner of the business, and if a corporation, limited liability company, or other organization, the state or country of incorporation or organization; 3. Address of the principal place of business; and 4. The nature of the business in detail.”\n\nNote: Source is the legislature's chapter PDF (ndlegis.gov); the verifier cannot read PDFs, quote checked by hand with pdftotext.", "source_type": "official", "source_link": "https://ndlegis.gov/cencode/t47c25.pdf", "last_verified": "2026-10-19", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "North Dakota Legislative Branch (North Dakota Century Code)", "evidence_quote": "A person or organization may not engage in business in this state under a trade name until the trade name is registered with the secretary of state. This section does not apply to partnerships that have filed a fictitious name certificate as provided under chapter 45-11. The trade name registration must be a statement executed by the owner upon forms prescribed by the secretary of state, setting forth: 1. The trade name to be registered; 2. The name and address of the owner of the business, and if a corporation, limited liability company, or other organization, the state or country of incorporation or organization; 3. Address of the principal place of business; and 4. The nature of the business in detail.", "volatility": "low", "from_batch": "434-north-dakota-business-and-tax-for-creators", "subject": "N.D.C.C. 47-25-02", "topic": "Trade name registration: statement contents (owner's name and address)", "applies_to_country": "US", "applies_to_scope": "ND", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-nd" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r434_north_dakota_business_and_tax_for_creators_434_north_dakota_business_and_tax_for_creators_trade_public_page", "category": "Business", "title": "North Dakota Secretary of State: A trade name registration is a public record identifying the owner", "summary": "The Secretary of State says a trade name registration establishes a public record from which the name of the owner of the business can be identified; the owner's address is also stated in the statement (N.D.C.C. 47-25-02).", "body": "The Secretary of State says a trade name registration establishes a public record from which the name of the owner of the business can be identified; the owner's address is also stated in the statement (N.D.C.C. 47-25-02).\n\nWhat North Dakota Secretary of State actually says:\n\n“Establishes a public record from which the name of the owner of the business can be identified.”", "source_type": "official", "source_link": "https://sos.nd.gov/business/business-services/register-business", "last_verified": "2026-10-19", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "North Dakota Secretary of State", "evidence_quote": "Establishes a public record from which the name of the owner of the business can be identified.", "volatility": "medium", "from_batch": "434-north-dakota-business-and-tax-for-creators", "subject": "North Dakota Secretary of State", "topic": "A trade name registration is a public record identifying the owner", "applies_to_country": "US", "applies_to_scope": "ND", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-nd" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r434_north_dakota_business_and_tax_for_creators_434_north_dakota_business_and_tax_for_creators_trade_ssn_47_25_08", "category": "Business", "title": "N.D.C.C. 47-25-08: Social security and federal tax numbers are exempt records in trade name filings", "summary": "N.D.C.C. 47-25-08 makes any social security number or federal tax identification number in a trade name document an exempt record and directs the Secretary of State to delete or obscure it before releasing a copy.", "body": "N.D.C.C. 47-25-08 makes any social security number or federal tax identification number in a trade name document an exempt record and directs the Secretary of State to delete or obscure it before releasing a copy.\n\nWhat North Dakota Legislative Branch (North Dakota Century Code) actually says:\n\n“Any social security number or federal tax identification number disclosed or contained in any document filed with the secretary of state under this chapter is an exempt record”\n\nNote: Source is the legislature's chapter PDF (ndlegis.gov); the verifier cannot read PDFs, quote checked by hand with pdftotext.", "source_type": "official", "source_link": "https://ndlegis.gov/cencode/t47c25.pdf", "last_verified": "2026-10-19", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "North Dakota Legislative Branch (North Dakota Century Code)", "evidence_quote": "Any social security number or federal tax identification number disclosed or contained in any document filed with the secretary of state under this chapter is an exempt record", "volatility": "low", "from_batch": "434-north-dakota-business-and-tax-for-creators", "subject": "N.D.C.C. 47-25-08", "topic": "Social security and federal tax numbers are exempt records in trade name filings", "applies_to_country": "US", "applies_to_scope": "ND", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-nd" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r434_north_dakota_business_and_tax_for_creators_434_north_dakota_business_and_tax_for_creators_search_page", "category": "Business", "title": "The Secretary of State offers a public FirstStop Portal Business Search", "summary": "The Secretary of State directs applicants to use the FirstStop Portal Business Search and Trademark Search to see whether another business in North Dakota has the same name, so registered businesses can be looked up through a public search.", "body": "The Secretary of State directs applicants to use the FirstStop Portal Business Search and Trademark Search to see whether another business in North Dakota has the same name, so registered businesses can be looked up through a public search.\n\nWhat North Dakota Secretary of State actually says:\n\n“You can use the FirstStop Portal Business Search”", "source_type": "official", "source_link": "https://sos.nd.gov/business/business-services/register-business", "last_verified": "2026-10-19", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "North Dakota Secretary of State", "evidence_quote": "You can use the FirstStop Portal Business Search", "volatility": "medium", "from_batch": "434-north-dakota-business-and-tax-for-creators", "subject": "North Dakota Secretary of State", "topic": "The Secretary of State offers a public FirstStop Portal Business Search", "applies_to_country": "US", "applies_to_scope": "ND", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-nd" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r434_north_dakota_business_and_tax_for_creators_434_north_dakota_business_and_tax_for_creators_addr_10_01p1_04", "category": "Business", "title": "N.D.C.C. 10-01.1-04: Addresses in filings must be actual street addresses in North Dakota", "summary": "N.D.C.C. 10-01.1-04 requires a filing that must state an address to give an actual street address or rural route box number in this state, plus a mailing address in this state if different.", "body": "N.D.C.C. 10-01.1-04 requires a filing that must state an address to give an actual street address or rural route box number in this state, plus a mailing address in this state if different.\n\nWhat North Dakota Legislative Branch (North Dakota Century Code) actually says:\n\n“the filing must state: 1. An actual street address or rural route box number in this state; and 2. A mailing address in this state if different from the address under subsection 1.”\n\nNote: Source is the legislature's chapter PDF (ndlegis.gov); the verifier cannot read PDFs, quote checked by hand with pdftotext.", "source_type": "official", "source_link": "https://ndlegis.gov/cencode/t10c01-1.pdf", "last_verified": "2026-10-19", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "North Dakota Legislative Branch (North Dakota Century Code)", "evidence_quote": "the filing must state: 1. An actual street address or rural route box number in this state; and 2. A mailing address in this state if different from the address under subsection 1.", "volatility": "low", "from_batch": "434-north-dakota-business-and-tax-for-creators", "subject": "N.D.C.C. 10-01.1-04", "topic": "Addresses in filings must be actual street addresses in North Dakota", "applies_to_country": "US", "applies_to_scope": "ND", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-nd" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r434_north_dakota_business_and_tax_for_creators_434_north_dakota_business_and_tax_for_creators_llc_art_10_32p1_20", "category": "Business", "title": "N.D.C.C. 10-32.1-20: LLC articles of organization: what must be stated", "summary": "N.D.C.C. 10-32.1-20(2) requires articles of organization to state the LLC name, the commercial registered agent's name or a noncommercial agent's name and address, the address of the principal executive office, and the name and address of each organizer.", "body": "N.D.C.C. 10-32.1-20(2) requires articles of organization to state the LLC name, the commercial registered agent's name or a noncommercial agent's name and address, the address of the principal executive office, and the name and address of each organizer.\n\nWhat North Dakota Legislative Branch (North Dakota Century Code) actually says:\n\n“2. The articles of organization: a. Must state: (1) The name of the limited liability company, which must comply with section 10-32.1-11; (2) With respect to the registered agent: (a) The name of the commercial registered agent of the limited liability company as provided in chapter 10-01.1; or (b) The name and address of a noncommercial registered agent in this state as provided in chapter 10-01.1; (c) The address of the principal executive office; (d) The name and address of each organizer;”\n\nNote: Source is the legislature's chapter PDF (ndlegis.gov); the verifier cannot read PDFs, quote checked by hand with pdftotext.", "source_type": "official", "source_link": "https://ndlegis.gov/cencode/t10c32-1.pdf", "last_verified": "2026-10-19", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "North Dakota Legislative Branch (North Dakota Century Code)", "evidence_quote": "2. The articles of organization: a. Must state: (1) The name of the limited liability company, which must comply with section 10-32.1-11; (2) With respect to the registered agent: (a) The name of the commercial registered agent of the limited liability company as provided in chapter 10-01.1; or (b) The name and address of a noncommercial registered agent in this state as provided in chapter 10-01.1; (c) The address of the principal executive office; (d) The name and address of each organizer;", "volatility": "low", "from_batch": "434-north-dakota-business-and-tax-for-creators", "subject": "N.D.C.C. 10-32.1-20", "topic": "LLC articles of organization: what must be stated", "applies_to_country": "US", "applies_to_scope": "ND", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-nd" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r434_north_dakota_business_and_tax_for_creators_434_north_dakota_business_and_tax_for_creators_llc_annual_10_32p1_", "category": "Business", "title": "N.D.C.C. 10-32.1-89: LLC annual report contents: registered office, principal executive office, and managers' and governors' addresses", "summary": "N.D.C.C. 10-32.1-89(1) requires an LLC's annual report to give the registered office address and registered agent, the address of the principal executive office, and the names and addresses of the managers and governors (or managing members).", "body": "N.D.C.C. 10-32.1-89(1) requires an LLC's annual report to give the registered office address and registered agent, the address of the principal executive office, and the names and addresses of the managers and governors (or managing members).\n\nWhat North Dakota Legislative Branch (North Dakota Century Code) actually says:\n\n“1. Each limited liability company, and each foreign limited liability company authorized to transact business in this state, shall file, within the time provided by subsection 3, an annual report setting forth: a. The name of the limited liability company or foreign limited liability company and the state or country under the laws of which it is organized. b. The address of the registered office of the limited liability company or foreign limited liability company in this state, the name of its registered agent in this state at that address, and the address of its principal executive office. c. A brief statement of the character of the business in which the limited liability company or foreign limited liability company is actually engaged in this state. d. The names and respective addresses of the managers and governors of the limited liability company or foreign limited liability company or the name or names and respective address or addresses of the managing member or members of the limited liability company or foreign limited liability company.”\n\nNote: Source is the legislature's chapter PDF (ndlegis.gov); the verifier cannot read PDFs, quote checked by hand with pdftotext.", "source_type": "official", "source_link": "https://ndlegis.gov/cencode/t10c32-1.pdf", "last_verified": "2026-10-19", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "North Dakota Legislative Branch (North Dakota Century Code)", "evidence_quote": "1. Each limited liability company, and each foreign limited liability company authorized to transact business in this state, shall file, within the time provided by subsection 3, an annual report setting forth: a. The name of the limited liability company or foreign limited liability company and the state or country under the laws of which it is organized. b. The address of the registered office of the limited liability company or foreign limited liability company in this state, the name of its registered agent in this state at that address, and the address of its principal executive office. c. A brief statement of the character of the business in which the limited liability company or foreign limited liability company is actually engaged in this state. d. The names and respective addresses of the managers and governors of the limited liability company or foreign limited liability company or the name or names and respective address or addresses of the managing member or members of the limited liability company or foreign limited liability company.", "volatility": "low", "from_batch": "434-north-dakota-business-and-tax-for-creators", "subject": "N.D.C.C. 10-32.1-89", "topic": "LLC annual report contents: registered office, principal executive office, and managers' and governors' addresses", "applies_to_country": "US", "applies_to_scope": "ND", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-nd" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r434_north_dakota_business_and_tax_for_creators_434_north_dakota_business_and_tax_for_creators_ra_comm_page", "category": "Business", "title": "North Dakota Secretary of State: A commercial registered agent's address need not be provided", "summary": "The Secretary of State says that if a business chooses a commercial registered agent, it does not need to provide the address of the commercial registered agent.", "body": "The Secretary of State says that if a business chooses a commercial registered agent, it does not need to provide the address of the commercial registered agent.\n\nWhat North Dakota Secretary of State actually says:\n\n“If you choose a commercial registered agent, you do not need to provide the address of the commercial registered agent.”", "source_type": "official", "source_link": "https://sos.nd.gov/business/business-services/registered-agents", "last_verified": "2026-10-19", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "North Dakota Secretary of State", "evidence_quote": "If you choose a commercial registered agent, you do not need to provide the address of the commercial registered agent.", "volatility": "medium", "from_batch": "434-north-dakota-business-and-tax-for-creators", "subject": "North Dakota Secretary of State", "topic": "A commercial registered agent's address need not be provided", "applies_to_country": "US", "applies_to_scope": "ND", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-nd" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r434_north_dakota_business_and_tax_for_creators_434_north_dakota_business_and_tax_for_creators_ra_non_page", "category": "Business", "title": "North Dakota Secretary of State: A noncommercial registered agent's physical address is required in the filing", "summary": "If a business chooses a noncommercial registered agent, its filing must include a complete physical address in North Dakota for that agent.", "body": "If a business chooses a noncommercial registered agent, its filing must include a complete physical address in North Dakota for that agent.\n\nWhat North Dakota Secretary of State actually says:\n\n“If you choose a noncommercial registered agent, your filing must include a complete physical address in North Dakota for that agent.”", "source_type": "official", "source_link": "https://sos.nd.gov/business/business-services/registered-agents", "last_verified": "2026-10-19", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "North Dakota Secretary of State", "evidence_quote": "If you choose a noncommercial registered agent, your filing must include a complete physical address in North Dakota for that agent.", "volatility": "medium", "from_batch": "434-north-dakota-business-and-tax-for-creators", "subject": "North Dakota Secretary of State", "topic": "A noncommercial registered agent's physical address is required in the filing", "applies_to_country": "US", "applies_to_scope": "ND", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-nd" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r434_north_dakota_business_and_tax_for_creators_434_north_dakota_business_and_tax_for_creators_sos_lic_page", "category": "Business", "title": "North Dakota Secretary of State: Sole proprietor registration only for certain licenses", "summary": "The Secretary of State says a sole proprietor who attempts to obtain certain licenses or operate as an auctioneer may need to register; the page lists no general state-level business licence for home-based sole proprietors.", "body": "The Secretary of State says a sole proprietor who attempts to obtain certain licenses or operate as an auctioneer may need to register; the page lists no general state-level business licence for home-based sole proprietors.\n\nWhat North Dakota Secretary of State actually says:\n\n“Attempts to obtain certain licenses or operate as an auctioneer within the state, registration may be required.”", "source_type": "official", "source_link": "https://sos.nd.gov/business/business-services/business-structures/sole-proprietorship", "last_verified": "2026-10-19", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "North Dakota Secretary of State", "evidence_quote": "Attempts to obtain certain licenses or operate as an auctioneer within the state, registration may be required.", "volatility": "medium", "from_batch": "434-north-dakota-business-and-tax-for-creators", "subject": "North Dakota Secretary of State", "topic": "Sole proprietor registration only for certain licenses", "applies_to_country": "US", "applies_to_scope": "ND", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-nd" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r434_north_dakota_business_and_tax_for_creators_nd_anchor_sos_tax", "category": "Business", "title": "[Unverified - being checked] North Dakota: official government index", "summary": "[Unverified - being checked] North Dakota's official business registration is handled by the Secretary of State and tax administration by the Office of State Tax Commissioner.", "body": "North Dakota's official business registration is handled by the Secretary of State and tax administration by the Office of State Tax Commissioner.\n\nWhat North Dakota Secretary of State actually says:\n\n“North Dakota Office of the Secretary of State \n600 E Boulevard Avenue Dept 108 | Bismarck, ND 58505”\n\nNote: Anchor record for state government entities.", "source_type": "official", "source_link": "https://www.sos.nd.gov/", "last_verified": "2026-10-18", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "North Dakota Secretary of State", "evidence_quote": "North Dakota Office of the Secretary of State \n600 E Boulevard Avenue Dept 108 | Bismarck, ND 58505", "volatility": "low", "from_batch": "434-north-dakota-business-and-tax-for-creators", "subject": "North Dakota", "topic": "official government index", "applies_to_country": "us-nd", "tags": { "lane": "any", "stage": "any", "region": [ "us-nd" ], "platform": "any", "topic": [ "safety.legal" ], "explicitness": "any" }, "verification": { "status": "unverified", "label": "Unverified - being checked", "reasons": [ "legal_fetch_over_cap" ], "checked_utc": "20261021-123916Z" } }, { "id": "learn_r434_north_dakota_business_and_tax_for_creators_nd_tax_income_rate", "category": "Business", "title": "North Dakota: income tax rate", "summary": "North Dakota has a graduated income tax structure for individuals with rates of 0.00%, 1.95%, and 2.50% based on taxable income brackets for the 2025 tax year.", "body": "North Dakota has a graduated income tax structure for individuals with rates of 0.00%, 1.95%, and 2.50% based on taxable income brackets for the 2025 tax year.\n\nWhat North Dakota Office of State Tax Commissioner actually says:\n\n“The tax rates applicable to each filing status for the 2025 tax year are as follows:”\n\nNote: Evidence quote supports the claim that tax rates depend on brackets for 2025.", "source_type": "official", "source_link": "https://www.tax.nd.gov/individual", "last_verified": "2026-10-18", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "North Dakota Office of State Tax Commissioner", "evidence_quote": "The tax rates applicable to each filing status for the 2025 tax year are as follows:", "volatility": "medium", "from_batch": "434-north-dakota-business-and-tax-for-creators", "subject": "North Dakota", "topic": "income tax rate", "applies_to_country": "us-nd", "tags": { "lane": "any", "stage": "running", "region": [ "us-nd" ], "platform": "any", "topic": [ "money.tax" ], "explicitness": "any" } }, { "id": "learn_r434_north_dakota_business_and_tax_for_creators_nd_tax_sales_rate", "category": "Business", "title": "North Dakota: sales tax rate", "summary": "North Dakota imposes a general state sales tax rate of 5% on most retail sales.", "body": "North Dakota imposes a general state sales tax rate of 5% on most retail sales.\n\nWhat North Dakota Office of State Tax Commissioner actually says:\n\n“The North Dakota sales tax rate is 5% for most retail sales.”", "source_type": "official", "source_link": "https://www.tax.nd.gov/sales-and-use-tax", "last_verified": "2026-10-18", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "North Dakota Office of State Tax Commissioner", "evidence_quote": "The North Dakota sales tax rate is 5% for most retail sales.", "volatility": "low", "from_batch": "434-north-dakota-business-and-tax-for-creators", "subject": "North Dakota", "topic": "sales tax rate", "applies_to_country": "us-nd", "tags": { "lane": "any", "stage": "running", "region": [ "us-nd" ], "platform": "any", "topic": [ "money.tax" ], "explicitness": "any" } }, { "id": "learn_r434_north_dakota_business_and_tax_for_creators_nd_llc_reg_fee", "category": "Business", "title": "North Dakota: LLC registration fee", "summary": "The registration fee for a domestic or foreign Limited Liability Company (LLC) in North Dakota is $135.", "body": "The registration fee for a domestic or foreign Limited Liability Company (LLC) in North Dakota is $135.\n\nWhat North Dakota Secretary of State actually says:\n\n“Registration (domestic and foreign) - $135”", "source_type": "official", "source_link": "https://www.sos.nd.gov/business/business-services/business-structures/limited-liability-company-llc", "last_verified": "2026-10-18", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "North Dakota Secretary of State", "evidence_quote": "Registration (domestic and foreign) - $135", "volatility": "low", "from_batch": "434-north-dakota-business-and-tax-for-creators", "subject": "North Dakota", "topic": "LLC registration fee", "applies_to_country": "us-nd", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-nd" ], "platform": "any", "topic": [ "money.fees" ], "explicitness": "any" } }, { "id": "learn_r434_north_dakota_business_and_tax_for_creators_nd_trade_name_fee", "category": "Business", "title": "North Dakota: trade name registration fee", "summary": "Registering a Trade Name (DBA) in North Dakota costs $25.", "body": "Registering a Trade Name (DBA) in North Dakota costs $25.\n\nWhat North Dakota Secretary of State actually says:\n\n“Trade Name Registration - $25”", "source_type": "official", "source_link": "https://www.sos.nd.gov/business/business-services/business-structures/sole-proprietorship", "last_verified": "2026-10-18", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "North Dakota Secretary of State", "evidence_quote": "Trade Name Registration - $25", "volatility": "low", "from_batch": "434-north-dakota-business-and-tax-for-creators", "subject": "North Dakota", "topic": "trade name registration fee", "applies_to_country": "us-nd", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-nd" ], "platform": "any", "topic": [ "money.fees" ], "explicitness": "any" } }, { "id": "learn_r434_north_dakota_business_and_tax_for_creators_nd_llc_annual_report", "category": "Business", "title": "North Dakota: LLC annual report fee", "summary": "The annual report fee for a domestic or foreign Limited Liability Company (LLC) in North Dakota is $50, with a filing deadline of November 15.", "body": "The annual report fee for a domestic or foreign Limited Liability Company (LLC) in North Dakota is $50, with a filing deadline of November 15.\n\nWhat North Dakota Secretary of State actually says:\n\n“Annual Report (domestic and foreign) - $50\n\nFiling Deadline - November 15”", "source_type": "official", "source_link": "https://www.sos.nd.gov/business/business-services/business-structures/limited-liability-company-llc", "last_verified": "2026-10-18", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "North Dakota Secretary of State", "evidence_quote": "Annual Report (domestic and foreign) - $50\n\nFiling Deadline - November 15", "volatility": "low", "from_batch": "434-north-dakota-business-and-tax-for-creators", "subject": "North Dakota", "topic": "LLC annual report fee", "applies_to_country": "us-nd", "tags": { "lane": "any", "stage": "running", "region": [ "us-nd" ], "platform": "any", "topic": [ "money.fees" ], "explicitness": "any" } } ] }