North Dakota Office of State Tax Commissioner

What North Dakota Office of State Tax Commissioner does

The North Dakota Office of State Tax Commissioner is a constitutionally authorized state government agency headquartered in Bismarck, North Dakota, responsible for administering the state's entire tax system since the office was restructured to a single Tax Commissioner in 1919 (succeeding the original three-member Tax Commission created in 1911). The agency's mandate spans individual and corporate income tax, sales and use tax, motor fuel tax, oil and gas severance tax, alcohol/tobacco excise tax, and property tax administration for centrally assessed properties (utilities, railroads, pipelines, airlines, telecoms, wind farms). It also delivers a portfolio of 25+ income tax incentive programs and property tax credits, including the Primary Residence Credit (up to $1,600, expanded via HB 1176 in 2025), Disabled Veterans Property Tax Credit (up to $9,000 reduction), and Homestead Credit.

The agency's technology backbone is the ND TAP (North Dakota Taxpayer Access Point) online portal, a secure system providing 24/7 electronic filing, payment, refund tracking, amendment, and delegated access for payroll providers and tax preparers across 14+ tax account types, supplemented by multi-factor authentication. Additional electronic-filing channels include MeF (Modernized E-File) for IRS-compatible submission, 2D barcode paper-form processing, and direct web service uploads for W-2/1099 forms and county-level property tax data. Distribution is multi-channel: the ND TAP portal, in-person service at the State Capitol, phone support segmented by tax type, and an email newsletter for legislative updates.

Operationally, the agency is lean — approximately 54 employees — yet administers a tax base covering all 53 North Dakota counties and 50 largest cities, with taxable sales and purchases of $27.16 billion for calendar 2025 ($7.08 billion in Q4 2025; $5.96 billion in Q1 2026) and roughly 480,000 expected individual income tax returns annually. The agency has no own-revenue model: services are free to taxpayers, and the broader state funding stream derives from tax collections rather than agency fees or commercial revenue.

Name

North Dakota Office of State Tax Commissioner

Legal name

North Dakota Office of State Tax Commissioner

Website

https://tax.nd.gov

Company type

Public

Founded year

1919

Operating status

Operating

Headcount range

51–100 employees

Short description

The North Dakota Office of State Tax Commissioner is the state's constitutionally authorized tax administration agency, headquartered in Bismarck. It administers individual and corporate income, sales/use, property, motor fuel, and severance taxes across all 53 North Dakota counties through the ND TAP online portal and supporting in-person, phone, and mail channels.

Ownership category

akta.pro rank

Product category

State Tax Administration

NAICS

Accounting, Tax Preparation, Bookkeeping, and Payroll Services (5412), Executive, Legislative, and Other General Government Support (921)

akta.pro primary industry

State/Provincial Taxation & Revenue Administration (BPAIABAD)

akta.pro secondary industries

Revenue Systems, E-Filing & Digital Tax Administration (BPAIADAO), Tax Return Filing, Processing & Assessment (BPAIADAC), Withholding & Payroll Tax Administration (BPAIADAI), Excise, VAT/Sales Tax & Indirect Tax Administration (BPAIADAH)

Keywords

• State tax administration
• Tax collection services
• Taxpayer compliance
• Public finance management
• Government revenue services

Headquarters

HQ city

Bismarck

HQ country

United States

HQ region

North America

Offices1 record

Markets served

GTM type

B2B and B2C

Offering type

Services

Cost components

Personnel, Technology or R&D, Operations, Infrastructure, Others

Distribution channels3 records

Marketing channels4 records

Core offering

The North Dakota Office of State Tax Commissioner is a state government agency that administers and collects state taxes for the State of North Dakota. It processes individual and corporate income tax returns, sales and use tax, property tax, motor fuel tax, oil and gas severance tax, and various excise taxes, while administering property tax credits (Primary Residence Credit, Disabled Veterans Credit, Homestead Credit) and refund programs. Taxpayers access services primarily through the ND TAP (Taxpayer Access Point) online portal.

Product overview

The North Dakota Office of State Tax Commissioner operates a comprehensive tax administration ecosystem centered on the ND TAP (Taxpayer Access Point) online portal, which serves as the primary channel for electronic tax filing and payment across all tax types. The core product portfolio encompasses individual income tax (Forms ND-1, ND-EZ), corporate income tax (Form 40), partnership and S corporation returns (Forms 58, 60), fiduciary income tax (Form 38), and income tax withholding (Form 306). Supporting tax categories include sales and use tax, motor fuel tax, oil and gas severance tax, coal tax, alcohol and tobacco taxes, and property tax administration. The agency provides multiple electronic filing mechanisms including MeF (Modernized E-File) for IRS-connected submission, 2D barcode processing, and direct web service uploads for W-2/1099 forms. Property tax services include the Primary Residence Credit (up to $1,600), Disabled Veterans Property Tax Credit, and Homestead Property Tax Credit. The product ecosystem extends to over 25 income tax incentive programs covering areas such as biodiesel production, agricultural investment, workforce development, and research expenses. Tax levy and property tax reporting systems serve local government entities including counties, cities, districts, and townships.

Differentiator

Problem solved

Functional benefit

Products and services

• ND TAP (North Dakota Taxpayer Access Point)

Segments4 records

Ideal customer profiles4 records

Technology focussed No

API detail

Has API

No

API docs

API detail

Core technology

AI maturity

App detail

Feature1 record

Scale indicators8 records

Recent moves6 records

Expansion highlights5 records

Direct peers

• Minnesota Department of Revenue: State tax administration agency for Minnesota, administering individual income, corporate, sales, and property-related taxes with reciprocal withholding arrangements directly with North Dakota. Most analogous peer given shared border, reciprocal exemption processing, and similar tax mix.
• Idaho State Tax Commission: State tax administration agency administering individual, corporate, sales, property, and fuel taxes. Comparable as a peer plains/mountain state agency with similar tax filing and portal infrastructure.
• Nebraska Department of Revenue: State tax agency administering Nebraska's income, sales/use, and various other taxes. Direct functional peer with similar rural/agricultural economic base and overlapping tax types.
• Iowa Department of Revenue: Regional state tax authority administering individual income, corporate, sales/use, and property taxes. Directly comparable in structure and function, with similar electronic filing infrastructure (eFile & Pay).
• South Dakota Department of Revenue: State tax authority administering sales tax, contractor excise tax, and other state taxes. Direct peer operating the same tax administration role in an adjacent plains state with a similar economic profile.
• Wyoming Department of Revenue: Wyoming's state tax agency administering severance, sales/use, and property taxes for an energy-heavy, low-population state. Highly comparable due to similar reliance on mineral severance and small population base.
• Montana Department of Revenue: Montana's state tax administration agency handling individual income, corporate, property, and severance taxes. Direct peer with reciprocal withholding agreements and a similar agricultural/energy tax mix.

Broad incumbents

• Wisconsin Department of Revenue: Larger Midwestern state tax administration agency with broader tax base including individual income, corporate, sales, and extensive property tax programs. Comparable in function, larger in scale and complexity.
• Colorado Department of Revenue: State tax authority with broader portfolio including severance, income, sales, and complex property tax programs. Comparable functional peer in the broader region, though operating at larger scale and tax complexity.

Others

• Federation of Tax Administrators: Interstate association representing state tax agencies, facilitating coordination on e-file standards, MeF, and best practices. Ecosystem partner rather than a direct competitor, comparable as it shapes the standards ND implements.

Market position

Strengths5 records

Weaknesses5 records

Competitive moat4 records

Key risks6 records

Key highlights7 records

Customer concentration

• Facebookfacebook.com/ndtaxdepartment
• LinkedInlinkedin.com/company/ndtaxdepartment

Revenue estimate

Valuation estimate

Number of profiles

Profiles1 record

Funding overview

Funding rounds

Investors

Funding detail is available on the Subscription and Enterprise plan.Contact sales →

M&A

Investments

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Frequently asked questions about North Dakota Office of State Tax Commissioner