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2026
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 2025 Telecommunications Gross Receipts Tax Return. (The 2024 calendar year gross receipts are used to determine 2025 tax liability).
March 2
- Important Note: Since March 1 is a Sunday, any return, tax payment, or other required action is not due until March 2.
- Last day to pay telecommunications tax due from the 2025 Telecommunications Gross Receipts Tax Return before interest is imposed. (The 2024 calendar year gross receipts are used to determine 2025 tax liability.)
March 10
- 2026 Telecommunications Gross Receipts Tax Returns are available on North Dakota Taxpayer Access Point (ND TAP). (The 2025 calendar year gross receipts used to determine tax liability.)
May 1
- 2026 Telecommunications Gross Receipts Tax Returns are due. (The 2025 calendar year gross receipts used to determine tax liability.)
August 11
- 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 2026 calendar year in a hearing before the State Board of Equalization.
September 1
- Payments accepted for the 2026 telecommunications gross receipts tax returns.
December 1
- Tax statements for the 2026 telecommunications tax are mailed to taxpayers.