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Government
The following listings should help make it easier for you to do business in North Dakota. We are here to help whenever and wherever we can. Our reputation for being friendly and helpful includes people you will be dealing with in North Dakota government agencies. And you can expect the same helpful and hard-working attitude when working with North Dakota production crews anywhere in the state.
A consolidated registration form allows companies to register with the North Dakota Tax Department for income tax withholding, Job Service North Dakota for unemployment insurance and North Dakota Worker's Compensations Bureau for worker's compensation insurance.
Job Service
In addition to the listings in this manual, temporary employees may be sought through employment service companies or through Job Service North Dakota. All employers or North Dakota citizens are liable for payroll taxes (for unemployment insurance). For information on payroll taxes, job applicant matching and other employment services, contact:
Job Service North Dakota
1000 East Divide Ave., PO Box 5507
Bismarck, North Dakota 58506-5507
Phone: 701-328-2825
Fax: 701-328-4000
Labor
North Dakota is a right-to-work state with a highly motivated and skilled workforce. North Dakotans have a reputation for a strong work ethic. Child labor and minimum wage information can be obtained through the Film Commission office or by contacting the North Dakota Department of Labor:
Labor Department
600 E. Boulevard Ave.
Department 406
Bismarck, North Dakota 58505-0340
Phone: 701-328-2031
Fax: 701-328-2660
Corporate Registration
Film companies operating in North Dakota must obtain a certificate of authority from the Secretary of State to transact business in the state. If the company is a limited partnership or a general partnership using a fictitious name, it must register with the Secretary of State prior to transacting business in North Dakota. Production companies originating in North Dakota also must register with the Secretary of State.
Secretary of State of North Dakota
600 E. Boulevard Ave.
Department 108
Bismarck, North Dakota 58505-0500
Phone: 701-328-2900
Taxes
North Dakota's tax structure is among the nation's fairest, and film companies may qualify for an income tax exemption. The income tax exemption is available to "primary sector businesses which add value to a product, process or service which creates new wealth." This exemption requires approval by the State Board of Equalization. Contact the Tax Commissioner's office for more information. Any individual, company or corporation doing business in the state must file a return. All employers are required to register for income tax withholding. All employees must file an individual income tax return, the exceptions being Minnesota and Montana residents who qualify for reciprocity. North Dakota's sales and use tax is 5 percent on most tangible goods and a very limited number of services. In addition, some cities impose local sales or use taxes of between 1 and 2 percent on the first $2,500 of a transaction. A credit is available for the amount of sales tax that was paid to another state on equipment brought into North Dakota.
North Dakota Office of State Tax Commissioner
600 E. Boulevard Ave.
Eighth Floor
Bismarck, North Dakota 58505-0599
Phone: 701-328-2770
Fax: 701-328-3700
Worker's Compensation
Whether or not a company will be liable for Worker's Compensation insurance on its own employees or temporary North Dakota workers depends on gross salary within a calendar year. For information regarding Worker's Compensation insurance, contact the Worker's Compensation Bureau.
North Dakota Worker's Compensation Bureau
500 E. Front Ave.
Bismarck, North Dakota 58504
Phone: 701-328-3800
Fax: 701-328-3820 or 888-786-8695
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