North Dakota does not yet have a film incentive program. More information will be posted here when incentives become available.
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.
For more information, contact:
North Dakota Office of State Tax Commissioner
600 E. Boulevard Ave.
Bismarck, North Dakota 58505-0599