The certificate of resale is a one-page North Dakota form, SFN 21950, issued by the Office of State Tax Commissioner. A business that holds a Sales and Use Tax permit uses it to certify that tangible personal property bought from a named seller is purchased for resale. You enter your permit number, the kind of property you sell, lease or rent, the seller's name, and your business details. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the agency publishes the original on its website.
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What is SFN 21950?
The Certificate of Resale, SFN 21950, is a North Dakota Office of State Tax Commissioner form in which a business holding a Sales and Use Tax permit certifies that tangible personal property bought from a named seller is purchased for resale.
The form is a short set of certifications completed by the purchaser. You state that you hold a Sales and Use Tax permit and give the state and permit number. You state that you are engaged in the business of selling, leasing, or renting a type of property that you describe. You name the seller from whom the tangible personal property is purchased and certify that it is purchased by you for resale.
The form also carries a commitment about tax. You certify that you will report and remit any sales or use tax, and any penalties that attach, as a result of purchases from that seller which you use or consume yourself. A business name, business address, authorized signature and date close the form.
The Office of State Tax Commissioner lists the Certificate of Resale under Sales and Use Tax on its forms page, next to two separate forms: the Certificate of Processing and the Contractor's Certificate. They are different documents, and this form is the one for property bought for resale.
The revision printed on the form is SFN 21950 (3-2026).
Who needs to file SFN 21950?
A business that holds a Sales and Use Tax permit and is engaged in the business of selling, leasing, or renting tangible personal property uses this form when it buys that property from a seller for resale. The form is built around that situation: it asks for your permit number, the type of property you sell, lease or rent, and the name of the seller.
Points the form makes clear:
- The certification is tied to one seller. The form has a single line for the seller's name, so it covers purchases from that seller.
- The form covers tangible personal property purchased for resale. Items you use or consume yourself are not covered by the resale certification; the form says you will report and remit any sales or use tax and any penalties that attach to those purchases from the same seller.
- It must be signed by an authorized signature on behalf of the business named on the form.
The form does not describe any other eligibility rule. If you are unsure whether your purchases qualify, or whether another Sales and Use Tax form such as the Certificate of Processing or the Contractor's Certificate fits your situation better, ask the Office of State Tax Commissioner.
When to file SFN 21950
Complete the Certificate of Resale when you are buying tangible personal property for resale from a seller you can name on the form. The form is tied to purchases from that one seller, so a purchase from a different seller calls for its own certificate.
No due date, filing window or expiration period is printed on the form. Because it carries a date line next to the authorized signature, enter the date you sign it. The Office of State Tax Commissioner lists the form under Sales and Use Tax on its forms page; contact the agency if you need to know how long a signed certificate stays in use.
How to fill out SFN 21950
Enter your state and permit number
In the first certification, enter the state and your Sales and Use Tax permit number where the form says (Enter State) and (Enter Permit Number).
Describe the property you sell
Where the form says (Enter Property Type), write the type of property you are engaged in the business of selling, leasing, or renting.
Name the seller
Enter the name of the seller from whom the tangible personal property is purchased, where the form says (Enter Name of Seller).
Read the tax commitment
Check that you agree with the final certification: you will report and remit any sales or use tax and penalties on purchases from this seller that you use or consume.
Enter business name and address
Fill in the Business Name and Business Address fields with the details of the business that holds the permit.
Sign and date the form
Have the authorized person sign on the Authorized Signature line and enter the date beside it.
Review and download the completed PDF
Check the permit number, property type, seller name and business details, then download or print the completed PDF from FillingPDF and keep a copy.
How to submit SFN 21950
The form prints no mailing address, portal, fax number or other submission channel, and it names a seller rather than the agency. Complete it, have an authorized person sign and date it, and keep a copy for your records.
The Office of State Tax Commissioner publishes the form under Sales and Use Tax at https://www.tax.nd.gov/forms. For questions about where a signed certificate should go in your situation, contact the agency. FillingPDF lets you fill out and download the PDF; submission follows the agency's channels.
Common mistakes to avoid
- Leaving the permit number or the state blank; the form certifies that you hold a Sales and Use Tax permit and asks for both.
- Writing a vague or empty description on the line for the type of property you sell, lease, or rent.
- Leaving the seller's name blank, or naming a seller other than the one you are buying from; the certification applies to purchases from the named seller.
- Using the form for items you will use or consume yourself, when the form says you will report and remit the sales or use tax and any penalties on those purchases.
- Submitting the form without the authorized signature or the date next to it.
- Leaving out the business name or business address at the bottom of the form.
- Choosing this form when the Certificate of Processing or the Contractor's Certificate, which the agency lists separately, fits the purchase.
Frequently asked questions
What is a certificate of resale in North Dakota?
It is SFN 21950, a form from the North Dakota Office of State Tax Commissioner on which a Sales and Use Tax permit holder certifies that tangible personal property bought from a named seller is purchased for resale.
Who can use the North Dakota certificate of resale?
A business that holds a Sales and Use Tax permit and is engaged in the business of selling, leasing, or renting tangible personal property. The form asks for your permit number and the type of property you sell, lease, or rent.
Do I need a separate certificate for each seller?
The form has one line for the seller's name and certifies that the property purchased from that seller is for resale, so it is written for one seller. For another seller, complete another certificate.
What happens to items I use myself instead of reselling?
The form states that you will report and remit any sales or use tax, and any penalties that attach, on purchases from the named seller that you use or consume. Only property bought for resale is covered by the certification.
Can I fill out the certificate of resale online?
Yes. You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is an independent service and does not file or send the form; the agency's channels apply.
Where do I send the completed certificate of resale?
The form prints no address or portal. It names a seller, not the agency. The Office of State Tax Commissioner publishes it under Sales and Use Tax at tax.nd.gov/forms, so contact the agency if you are unsure where a signed certificate should go.
How is it different from the Certificate of Processing or the Contractor's Certificate?
They are separate Sales and Use Tax forms that the Office of State Tax Commissioner lists next to the Certificate of Resale on its forms page. This form is for tangible personal property purchased for resale.
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