Resources

North Dakota — State and Local Tax (SALT) Guidance and Resources

Oct 07, 2025 · 1 min read

SECTION

EXCLUSIVE

Access North Dakota's SALT information in one centralized location. Find key details including tax rates, filing due dates, types of taxes imposed, forms and instructions, nexus guidance, and passthrough entity tax (PTET) elections and mandates—all in one place.

Related resources:

View North Dakota's State government websites

North Dakota CPA Society

AICPA State and Local Tax (SALT) Roadmap and Resource Center

Reserved for Tax Section Members

Already a Tax Section Member?

Log in with your account

Not a Tax Section Member?

To gain access to exclusive content, your first step is to join the AICPA & CIMA.

Discover the benefits of:

Tax Section

Exclusively for

Tax Section

Manage preferences

This site is brought to you by the Association of International Certified Professional Accountants, the global voice of the accounting and finance profession, founded by the American Institute of CPAs and The Chartered Institute of Management Accountants.

CA Do Not Sell or Share My Personal Information

}