North Dakota Sales and Use Tax Bond
Overview
Get bonded and satisfy North Dakota's sales and use tax requirement before you open your doors for business. Retailers, wholesalers, and other sellers who collect sales tax in North Dakota must post this bond as a condition of obtaining or maintaining a sales tax permit. It guarantees that your business will remit all collected sales and use taxes to the North Dakota Office of State Tax Commissioner. Without it, your permit application stalls — and you cannot legally collect tax from customers.
Who Needs This Bond?
If you are applying for a North Dakota sales tax permit — or the Tax Commissioner has flagged your account and required a bond — this is the bond you need. Retailers, online sellers with North Dakota nexus, wholesalers, and any business that collects sales or use tax from customers in the state may be required to file this bond. The requirement typically applies to new businesses without an established tax payment history and to existing businesses that have fallen out of compliance. You cannot move forward with your permit until this bond is on file with the state.
What is this Bond For?
This bond protects the State of North Dakota against financial loss caused by a business that collects sales and use tax but fails to remit those funds to the Tax Commissioner. It is a guarantee — not insurance for you — that the state can make a claim if your business pockets collected tax instead of forwarding it. The Tax Commissioner is the obligee, and your business is the principal. If a valid claim is paid, you are responsible for reimbursing the surety in full.
When is it Required?
Renewal and ongoing compliance matter here: North Dakota can require you to maintain this bond for as long as the Tax Commissioner determines it is necessary, based on your payment history. The bond is typically required at the time of initial permit application when the state has no prior history of your tax remittance. Businesses that have had compliance issues may be required to post or reinstate the bond before the state will restore their permit standing. Letting the bond lapse while the requirement is still active puts your permit — and your ability to legally do business in North Dakota — at immediate risk.
Where Does it Apply?
This is a statewide North Dakota requirement administered by the Office of State Tax Commissioner. It applies to any business operating within North Dakota that is required to collect and remit sales or use tax, regardless of the city or county where the business is located. There is no local variant — the bond runs in favor of the state.
How to Buy Online
Click 'Buy This Bond Online' on this page and the secure surety portal will open in a new tab. Complete the application, submit your information, and receive your bond documents quickly — no waiting on an agent callback. Once issued, you will have what you need to submit to the North Dakota Office of State Tax Commissioner.
Why Bond Titan?
Bond Titan is powered by The Southern Agency and built for business owners who need to get bonded fast without the back-and-forth of a traditional insurance agency. Our online catalog covers surety bonds nationwide, including North Dakota's sales and use tax requirement. Buy online, get your documents, and move on — it is that straightforward.