Telecommunications Tax Deadlines in North Dakota

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2024

January 2

Important Note: Since January 1 is a state holiday, any return, tax payment, or other required action is not due until January 2.
Telecommunications tax payment is due for 2023 Telecommunications Gross Receipts Tax Return (2022 calendar year gross receipts used to determine 2023 tax liability).

March 1

Last day to pay telecommunications tax due from the 2023 Telecommunications Gross Receipts Tax Return (2022 calendar year gross receipts used to determine 2023 tax liability) before interest is imposed.

March 10

2024 Telecommunications Gross Receipts Tax Returns (2023 calendar year gross receipts used to determine tax liability) are available on ND TAP.

May 1

2024 Telecommunications Gross Receipts Tax Returns are due (2023 calendar year gross receipts used to determine tax liability).

August 13

State Board of Equalization annual meeting to assess centrally assessed property and to hold hearings on telecommunications gross receipts tax.
- During this meeting taxpayers may protest telecommunications tax for the 2024 calendar year in a hearing before the State Board of Equalization.

September 1

Payments accepted for the 2024 telecommunications gross receipts tax returns.

December 1

Tax statements for the 2024 telecommunications tax are mailed to taxpayers.