To register a business in North Dakota, you file formation documents with the Secretary of State through the FirstStop online portal. Filing fees are $135 for a domestic LLC and $150 for a domestic corporation. After that, you’ll need a federal EIN, a state tax account if you’ll collect sales tax or hire employees, workers’ compensation coverage through Workforce Safety & Insurance, and any local permits or professional licenses your business or location requires.
Decide on a Business Structure First
The structure you pick shapes your liability, your taxes, and what you have to file. North Dakota recognizes several options.
A corporation is a separate legal entity with shareholders, a board, and formal governance. You create one by filing articles of incorporation.
An LLC offers similar liability protection with fewer formalities and is formed by filing articles of organization. North Dakota law allows operating agreements to be oral, written, or implied, but a written one is worth the effort to avoid later disputes.
A general partnership forms automatically when two or more people go into business together for profit. No state filing is required, but partners share unlimited personal liability for business debts.
A limited partnership has general partners who run the business and limited partners who contribute capital without managing it. Formation requires a filing with the Secretary of State.
Pick and Clear a Business Name
Your name has to be distinguishable from every other entity already on file. Run it through the business search tool on the FirstStop portal before you commit to signage, domains, or marketing. The Secretary of State has the final say on whether a name qualifies, so hold off on heavy branding spend until your filing is approved.
Trade Names
If you plan to operate under a name different from your legal entity name, register a trade name with the Secretary of State before you start using it. Registration costs $25 and lasts five years. Renewal must happen within the 90 days before expiration. A trade name can’t include words like “corporation,” “LLC,” or “limited partnership” unless the business is actually that entity type.
Appoint a Registered Agent
Every registered business in North Dakota must designate a registered agent to accept legal documents such as lawsuits and government notices. The agent has to be an individual who lives in North Dakota or a business entity authorized to operate in the state, and they need a physical street address here. A P.O. box doesn’t qualify.
You can be your own agent if you have a qualifying address. Commercial registered agent services typically charge $100 to $300 per year and are worth considering if you’d rather keep your home address off public records or if you can’t reliably be available during business hours.
File Formation Documents Through FirstStop
Once your structure, name, and agent are set, file your formation documents through the FirstStop portal. Corporations file articles of incorporation; LLCs file articles of organization. Both filings require your business name, registered agent details, business purpose, planned duration, and the names and addresses of initial directors (for corporations) or managers or governors (for LLCs).
Filing fees are paid at submission:
- Domestic LLC: $135
- Domestic corporation: $150
Once the Secretary of State confirms your documents meet statutory requirements, you’ll receive a certificate of incorporation or registration. That certificate is your proof the entity legally exists, and anyone can verify it through the FirstStop business search tool.
Register for Federal and State Taxes
Forming the entity doesn’t register you with tax authorities. Those are separate.
Federal EIN
Most businesses need an Employer Identification Number from the IRS. It’s a nine-digit number that functions like a Social Security number for your business, and you’ll need it to file taxes, hire employees, and open a business bank account. Apply free online through the IRS website or submit Form SS-4 by mail or fax. Online applicants get the EIN immediately.
North Dakota Tax Account
Register with the North Dakota Office of State Tax Commissioner if you’ll collect sales tax, have employees, or both. The state sales tax rate is 5% on most retail sales, and cities and counties often add their own local taxes. Employers also need a state income tax withholding account to withhold North Dakota income tax from wages.
Set Up Workers’ Compensation Through WSI
This is the step new owners most often miss, and the penalties are steep. North Dakota law requires nearly all employers to carry workers’ compensation insurance before employees start working. That includes full-time, part-time, seasonal, and occasional workers.
Unlike most states, North Dakota runs an exclusive state fund through Workforce Safety & Insurance. You register directly with WSI, report your estimated payroll and the nature of your work, and WSI sets your premium. Hiring without coverage exposes you to penalties of up to $10,000 plus $100 per day the violation continues. You also become personally liable for the actual cost of any workplace injury during the uninsured period, and injured workers can sue you directly for damages.
Check Local Permits and Professional Licenses
State registration doesn’t automatically let you open your doors. Many North Dakota cities and counties require their own business operating permits, and local zoning rules may restrict where certain businesses can locate. Talk to your local planning or building department before signing a lease or starting construction.
Certain occupations also need state licensure before you can practice. Accountants, engineers, electricians, cosmetologists, and dozens of other professions are regulated by independent licensing boards, each with its own education, examination, and fee requirements. The North Dakota Legislative Council maintains a directory of all professional licensing boards in the state, which is the best place to start if you’re not sure whether your work is regulated.
File an Annual Report to Stay in Good Standing
Registration is not one-and-done. Every registered business must file an annual report with the Secretary of State. Deadlines depend on entity type:
- Corporations: annual report due August 1 each year
- LLCs: annual report due November 15 each year
For a newly formed business, the first annual report is due in the calendar year after registration. Late filings bring penalty fees. Miss the deadline by three months and your business falls out of good standing. Go a full year without filing and a domestic corporation is involuntarily dissolved by operation of law, meaning it ceases to exist as a legal entity.
Reinstatement is possible within one year of dissolution: you file the overdue report and pay back fees, late penalties, and a reinstatement fee. But during the gap, your business has no legal standing to enter contracts, sue, or conduct business in North Dakota. Put the annual report deadline on your calendar the day your registration is approved.