Plumber Permits & Licenses in Fargo, ND

LLCs taxed as corporations must file ND Form 20. If the LLC is a pass‑through, owners report income on personal returns.

LLC members report their share of profit on ND Form 1.

Required for all LLCs. Annual report required thereafter ($50 fee, due by anniversary date).

Ongoing compliance for all LLCs.

Required for individuals performing plumbing work. Requires 4 years experience or approved apprenticeship, passing exam (ICC Q-1 or equivalent). Business owner or employee must hold license to operate.

Journeyman license upgrade. Requires 1 year journeyman experience + exam. Most plumbing businesses need at least one Master Plumber.

Business must designate a responsible licensed Master or Journeyman Plumber. Proof of general liability insurance ($100k min) required.

Renewal every 5 years ($10). Search availability first.

5% state sales tax + local. File returns monthly/quarterly.

North Dakota imposes a 5% sales tax on the sale of tangible personal property. Labor charges are taxable only when the labor is part of a taxable sale of materials.

Most small plumbing businesses are assigned a quarterly filing schedule. The filing frequency is determined by the Department of Revenue after registration.

LLCs taxed as partnerships must ensure each member registers for ND personal income tax and files ND-1.

Estimated quarterly payments are due April 15, June 15, September 15, and January 15.

Registration is completed via Form ND-1 (Employer Registration).

Quarterly returns are filed using Form ND-1 (Employer’s Quarterly Return).

Registration is completed online via the NDUI Employer Portal.

Quarterly UI reports are filed electronically via the NDUI Employer Portal.

Corporations file ND-1 (Corporate Income Tax Return).

Estimated quarterly payments are due April 15, June 15, September 15, and January 15.

The license must be displayed at the place of business. Additional fees may apply if the business employs more than 5 workers.

Not legally required in North Dakota for plumbers. However, recommended for protection against claims of negligence, faulty work, or design errors. Not typically mandated by state licensing boards for plumbing contractors.

A $10,000 surety bond is required for Master Plumber applicants. This bond protects consumers from financial loss due to violations of plumbing laws or regulations. The bond must be issued by a surety company authorized in North Dakota. Not required for unlicensed employees or apprentices.

Required for all business-owned vehicles. North Dakota law mandates minimum liability coverage: $25,000 bodily injury per person, $50,000 per accident, and $25,000 for property damage. Personal auto policies typically exclude business use, so commercial policies are necessary. Applies regardless of number of employees.

Not legally required in North Dakota. However, if the plumbing business sells or installs products (e.g., water heaters, fixtures), it could be exposed to product liability claims. Coverage is typically included in general liability or recommended as part of a broader risk management strategy.

Not applicable to plumbing businesses. Required only for businesses holding alcohol licenses (e.g., bars, restaurants). The North Dakota Alcohol and Tobacco Enforcement Division does not impose this on plumbers.

Under North Dakota Century Code § 46-07-03, contractors bidding on public projects over $100,000 must provide a payment and performance bond equal to 100% of the contract amount. This applies to plumbing contractors working on government buildings, schools, or infrastructure. Bond is not required for private projects.

Even single‑member LLCs that are disregarded entities should obtain an EIN if they have employees or need to open a business bank account.

The license must be posted at the business location. The fee is based on gross receipts; businesses with gross receipts over $100,000 pay $75.

North Dakota does not impose a gross receipts tax on businesses.

Plumbing services themselves are not subject to an excise tax; only specific goods are.

Plumbing businesses require general business license in most ND cities; check specific city code. Fargo example cited.

Required for all contractors including plumbers; state license must be current.

Must verify zoning district allows plumbing business operations.

Limited to low-impact businesses; no customer visits or significant traffic.

Required for any structural changes or plumbing installations.

Monument, wall, and freestanding signs require permits.

Required for places of assembly, hazardous materials storage.

Excessive false alarms result in permit revocation.

Most plumbing businesses operate in cities; verify county requirements.

May be required in commercial/industrial zones for plumbing supply storage.

Mandatory for all employers with one or more employees in North Dakota, including LLC members who perform work. Sole proprietors without employees are exempt from purchasing coverage but must file an exemption affidavit. Coverage must be obtained through the North Dakota State Fund (exclusive public fund).

Not legally required by the state of North Dakota for plumbers. However, it is strongly recommended to protect against third-party bodily injury, property damage, and associated legal costs. May be required by contracts or landlords.

If annual taxable sales are <$100,000, the business may file annually instead of quarterly.

Employers must file UI wage reports each quarter.

The report confirms payroll and premium amounts for the prior year.

LLC must retain its EIN; any changes to business name or address must be reported to the IRS.

LLCs taxed as partnerships must make estimated payments on behalf of the partners.

LLCs may elect corporate taxation by filing Form 8832; then corporate filing requirements (Form 1120) apply.

Even though the LLC itself does not pay self‑employment tax, the owner must report and pay it on Schedule SE.

Plumbers who only perform maintenance in existing buildings may fall under General Industry standards (29 CFR 1910) but many construction‑related tasks trigger 1926.

Plumbing contractors typically fall under the construction exemption threshold; however, if the employer has 10+ employees, the log is required.

While the physical work of a plumber is not a public accommodation, the business’s offices, showrooms, and website must be accessible.

Only required for the portion of the business that handles refrigerants; not needed for standard water‑based plumbing.

Most typical residential plumbing does not generate hazardous waste, but certain remediation or commercial projects may.

Plumbers must ensure all claims (e.g., “licensed,” “guaranteed,” pricing) are truthful and substantiated.

Even if the LLC has no employees, this requirement does not apply.

Minimum wage and overtime rules apply regardless of state minimum wage; federal minimum is $7.25/hr (2024) but ND’s state minimum ($7.25) is same.

Most small plumbing LLCs will not meet the 50‑employee threshold, making FMLA not applicable.

Plumbing businesses that subcontract work must issue 1099‑NEC to qualifying contractors.

LLC taxed as partnership files Form 1065; if elected to be taxed as corporation, file Form 1120.

Required posters include Minimum Wage, Workers’ Compensation, Unemployment Insurance, and OSHA safety.

The license number, expiration date, and issuing agency must be clearly visible.

Electronic copies are acceptable if they are accurate and accessible.

Includes sales tax, income tax, and UI filings.

Many North Dakota municipalities require an annual occupancy permit for commercial spaces.

The fire marshal conducts periodic safety inspections.

All dates are calendar‑year based. Businesses with fiscal years differing from the calendar year should adjust the corporate income tax deadline accordingly. Quarterly filing deadlines are the last day of the month following the quarter.

Includes filing of Form 941 (quarterly) and Form 940 (annual) for unemployment taxes.

North Dakota requires LLCs to file a biennial report (often called an annual report) with the Secretary of State. The filing is due in the anniversary month of the LLC’s formation.

All plumbing contractors (including LLCs) must renew their license annually. The renewal can be completed online.

Each individual plumber must maintain a current personal license; the business must ensure all employees are licensed.

Contractors must complete at least 2 hours of approved CE each renewal period. CE can be completed online or in‑person.