North Dakota sales tax rate changes, January 2019
- Jan 6, 2019 | Gail Cole
A number of local sales and use tax rate changes took effect in North Dakota on January 1, 2019.
Bowman extended an existing 1% city sales, use, and gross receipts tax and also increased it by 1%, for a total local sales and use tax of 2% and combined rate of 7%. Additional details.
Burlington imposed a 1.5% city sales, use, and gross receipts tax, for a combined state and local rate of 7%. Additional details.
Enderlin increased its 2% city sales, use, and gross receipts tax to 2.5%, for a combined state and local rate of 7.5%. Additional details.
New Salem increased the city sales, use, and gross receipts tax from 1% to 2%, for a combined state and local rate of 7.5%. Additional details.
Towner increased the city sales, use, and gross receipts tax by 1 percent, for combined city rate of 2% and a total rate of 7%. Additional details.
Local tax jurisdictions in North Dakota have the authority to set a cap on sales tax (for example, Towner caps it at $25 per sale). They can also exempt certain sales (e.g., new farm machinery). In other words, sales tax compliance in North Dakota may be more complicated than you think.
Remote sales into North Dakota
Like many states North Dakota now requires certain out-of-state businesses to collect and remit North Dakota sales tax. Learn more.
