North Dakota lesson 4 of 6
Get an EIN and register with North Dakota Tax
Your EIN identifies the LLC to the IRS and to your bank. Most North Dakota LLCs also register separately with the Office of State Tax Commissioner for sales tax, withholding, or both, depending on what the business does.
Applying for the EIN
Apply for free directly on the IRS website once your Articles of Organization are approved. If the responsible party has a US social security number or ITIN, the number is issued immediately online; otherwise the application is filed on Form SS-4 by fax or post.
Registering with North Dakota Tax
If you sell taxable goods or services, register with the Office of State Tax Commissioner for a sales and use tax permit before you start selling. North Dakota's general state sales tax rate is 5%, and some cities and counties add their own local option sales tax on top, so check the rate that applies at your business location. If you have employees, register for North Dakota withholding tax at the same time.
Opening the account
Bring your confirmed Articles of Organization, EIN confirmation letter, an operating agreement if you have one, and identification for signers and significant owners. Route all business income and expenses through this account, since mixing personal and business funds is one of the most common reasons courts disregard an LLC's liability protection.
Key takeaways
- The EIN is free and issued by the IRS.
- North Dakota's state sales tax rate is 5%, with local option taxes layered on in some cities and counties.
- Keep business and personal funds in separate accounts.
Official sources
Or let us file your North Dakota LLC for you
Everything above is yours to use for free. If you would rather hand it over, we prepare and file the Articles of Organization, act as your registered agent, and track your ongoing deadlines.
Last reviewed: September 2026 - reviewed by Gullia Filing Legal & Formation Team