Starting a Business in North Dakota: Licenses, Registrations & Checklist

North Dakota start-up checklist

Form your LLC or corporation with North Dakota Secretary of State. Official page
A trade name (DBA) is registered with the state.

Register for state taxes with North Dakota Office of State Tax Commissioner. Official page
Business-level tax: Corporate income tax.
Sales tax: get a North Dakota sales tax permit from North Dakota Office of State Tax Commissioner before you sell taxable goods. Official page
Remote sellers must register once sales into the state pass $100,000 a year.
Local sales taxes are collected through the state return.
If you have employees, withhold North Dakota income tax from wages and register for withholding. Official page

Register for unemployment insurance with Job Service North Dakota. The 2026 taxable wage base is $46,600 per employee; experience-rated rates run from 0.07% to 9.67%. Official page
New employers start at 1%.
Workers' compensation must be bought from the state fund, run by North Dakota Workforce Safety & Insurance (WSI). Required when: 1 employee
Post the required labor notices at your workplace. Official page

(LLCs): every year by November 15; fee $50.
(corporations and nonprofits): every year by August 1; fee $25.
(limited partnerships, limited liability partnerships): every year by March 31; fee $25.
State tax returns and payments (sales, withholding, unemployment) follow the schedule your agency assigns when you register.

Business filings and annual reports: North Dakota Secretary of State. Official page
Taxes: North Dakota Office of State Tax Commissioner. Official page
Unemployment insurance and labor rules: Job Service North Dakota. Official page
Workers' compensation: North Dakota Workforce Safety & Insurance (WSI).
Contractor licensing: North Dakota Secretary of State (contractor licensing).
Real estate licensing: North Dakota Real Estate Commission.
Alcohol licensing: North Dakota Office of Attorney General (with local licensing).
Child care licensing: North Dakota Department of Health and Human Services.
Health facility licensing: North Dakota Department of Health and Human Services.

City business license (City auditor/clerk): Some North Dakota cities license specific businesses.
Cannabis: medical licensing only, regulated by North Dakota Department of Health and Human Services, Division of Medical Marijuana.

Checked against official sources on October 13, 2026. Rules change; confirm each item with its agency.

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