INSTRUCTIONS: NORTH DAKOTA ONE TIME REMITTANCE FORM (Form 21945)
North Dakota one time remittance forms must be filed by out-of-state retailers to report a one-time sale in the state, residents who purchased goods from out-of-state retailers on which they did not pay sales tax, and those who purchased watercraft from out-of-tax retailers. The form is found on the official website of the state of New York. Do not submit this form if you already have an active state Sales and Use Tax Permit.
North Dakota One Time Remittance Form 21945 Step 1: At the top of the page, indicate with a check mark where you are filing a voluntary return documenting a sale in the state as an out-of-state retailer, filing a use tax return, or filing a return documenting your out-of-state water craft purchase.
North Dakota One Time Remittance Form 21945 Step 2: Enter your name, address, phone number, Social Security or Federal Employer Identification Number and the date of the sale and purchase.
North Dakota One Time Remittance Form 21945 Step 3: On lines one through six, enter all sales and purchases which qualify for a 3% taxation rate in Column A. Qualifying purchase include new mobile homes, farm machinery or farm irrigation equipment. Record all other sales and purchases, which are taxed at a 5% rate by the state, in Column B.
North Dakota One Time Remittance Form 21945 Step 4: On line one, enter the total of sales. Do not include sales tax.
North Dakota One Time Remittance Form 21945 Step 5: On line two, enter all out-of-state purchases subject to use tax.
North Dakota One Time Remittance Form 21945 Step 6: On line three, enter your total nontaxable sales.
North Dakota One Time Remittance Form 21945 Step 7: Subtract line three from the sum of lines one and two. Enter the total on line four. Multiply this by the state tax rate in both columns on line five. Add the sums of columns A and B and enter the total on line six.
North Dakota One Time Remittance Form 21945 Step 8: On line seven, calculate all local option sales and use tax due by using the chart on the bottom of page two. Add these and enter the sum on line eight. Add lines six and eight and enter the total on line nine. Sign the form and submit it with payment.
