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Sales Use And Gross Receipts Tax ST - North Dakota
| Sales Use And Gross Receipts Tax Form. This is a North Dakota form and can be used in Sales And Use Office Of State Tax Commissioner Statewide . |
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Form North Dakota Office of State Tax Commissioner ST - Sales, Use, and Gross Receipts Tax (A) Fill in this circle if this is an amended return. (F) Due Date of Return Fill in this circle if you are no longer in business and enter your last day of business. Account Number Period Ending / M M D D / Y Y Y Y (C) Fill in this circle if this business has changed ownership. Provide name, address, and telephone number of new owner: New Owner Name, Address, Phone Number Column A Column B 5% Sales & Purchases 1. Total Sales (do not include tax) 2. Total Nontaxable Sales 3. Items Subject to Use Tax 4. Taxable Balance (Add lines 1 and 3, and subtract line 2) 5. State Tax (Multiply line 4 by the ND tax rate) 6. Total State Tax (Add column A and column B on line 5) .0 0 .0 0 .0 0 .0 0 .0 0 .0 0 .0 0 .0 0 7. Compensation Discount - Registered Permit Holders only (Multiply line 6 by .015 ($93.75 maximum) - see instructions) 8. Net State Tax Due (subtract line 7 from line 6) 9. Penalty (See Instructions) 10. Interest (See Instructions) 11. State Tax, Penalty, and Interest LOCAL OPTION SALES, USE, & GROSS RECEIPTS TAXES To report more than ten local option taxes, see Instructions. C A Local Code B City or County Name/Location Total Local Option Tax (Do Not Enter Sales) E Compensation D Allowance Compensation (See Instructions) Rate F Net Local Option Tax Due (Column C Minus Column E) (a) (b) . . . . . . . . . . 12. Net Local Option Tax Due 13. Total Local Option Penalty and Interest (See Instructions) 14. Total Due With Return Make check or money order payable to North Dakota Tax Commissioner I declare that this return has been examined by me and to the best of my knowledge and belief is a true, correct, and complete return. Taxpayer Signature Date Title Please Do Not Write In This Space Contact Person (Please Print or Type) Contact Phone Number 7/2012 Mail to: Office of State Tax Commissioner, PO Box 5623, Bismarck, ND 58506-5623 Taxpayer Copy American LegalNet, Inc. www.FormsWorkFlow.com Form ST - Sales, Use, and Gross Receipts Tax Return instructions General and specific line instructions for Form ST General instructions Every permit holder must file a return for each reporting period even if no sales were made or no tax is due. Form ST Do's and Don'ts Do · Use the Taxpayer Copy as a worksheet. · Complete and return original forms provided by the Tax Commissioner. · Print in blue or black ink. · Print neatly within the designated spaces. · Round all values in lines 1 through 4 to the nearest whole dollar. · Enter dollars and cents in lines 5 through 14 and for all local tax data. Don't · Don't enter dollar signs ($), commas (,), or decimal points (.). · Don't use dashes or other symbols to indicate you do not have an entry. · Don't use pencil or light colored ink. · Don't use Column A unless reporting a state tax rate other than 5%. Human Services, and voluntary health associations. · Sales of food and food ingredients for humans excluding prepared food, candy, soft drinks, and dietary supplements. · Sales of feed, seed, and chemicals used for agricultural purposes. · Sales of used farm machinery and farm machinery repair parts used exclusively for agricultural purposes (applicable for Farm Machinery Gross Receipts Tax only); electricity; water; steam for ag processing; motor and heating fuel. · Sales of oxygen, prescription drugs, durable medical equipment for home use, mobility-enhancing equipment, prosthetic devices, diabetic and bladder dysfunction supplies. · Sales to Montana residents who complete a Certificate of Purchase on purchases of goods in excess of fifty dollars. · Sales in interstate commerce (delivered outside North Dakota). · Sales of nontaxable service. · Sales for resale or processing. · Trade-in allowance, bad debts, and returned merchandise. Line 3 Enter the cost of taxable goods and equipment consumed or used by you that was purchased without tax. For example, items removed from inventory and used by you. A preprinted return, taxpayer copy with instructions, and return envelope are mailed in the final week of the reporting period to every registered permit holder that files a paper return. DO NOT mail a paper return if you file electronically. For information about electronic filing see www.nd.gov/tax. Please review the preprinted copy of your return before completing the taxpayer copy of your return. The original return has been preprinted specifically for your business. All returns are due the last day of the month following the reporting period. To avoid penalty, the return must be postmarked by the US Postal Service on or before the due date and paid in full with a valid check or money order. For best results, complete the original customized form and mail it in the return envelope provided. DO NOT send photocopies. Returns generated from a software package are acceptable if the Tax Commissioner has pre-approved the form and the required identifying information is provided. If you use an approved software package to prepare your return it is essential to enter the following identifying information properly: · Account number. Enter the account number as shown on your preprinted form. · Period ending. Enter the last day of the tax-reporting period. · Name and Address. Enter the taxpayer name and address. Line instructions - State Taxes Line 1 - Enter the total sales for the reporting period. Do not include the sales tax in this amount. Line 2 - Enter the total nontaxable sales. Nontaxable sales include: · Sales to federal, state, and local governments. · Sales to nursing homes, hospitals, intermediate/basic care facilities, emergency medical services providers licensed by North Dakota Dept. of Health, assisted living facilities licensed by the North Dakota Dept. of Line 4 Add lines 1 and 3, and subtract line 2. Enter the result on line 4. Line 5 Multiply line 4 by the applicable tax rate and enter the result on line 5. Line 6 Add column A and B on line 5 and enter amount on line 6. Line 7 Effective with the January 31, 2012 return that is due February 29, 2012, all registered permit holders regardless of filing frequency, will receive compensation on each properly filed return. The amount of compensation your company will receive is computed by multiplying the total state tax on line 6 times 1½ percent (.015) and enter the result on line 7. The compensation may not exceed $93.75 per return. Compensation may not be deducted if the return is filed after the
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