Avalara Taxrates > Blog > Sales Tax Rate Changes > North Dakota Local Sales Tax Rate Changes October 2012 - Avalara

North Dakota Local Sales Tax Rate Changes October 2012


North Dakota has announced the following local sales and  use tax changes effective October 1, 2012.

County Changes

Williams County – Suspension of sales, use and gross receipts tax in county. The county is reserving the option to reinstate if necessary.

City Changes

Ellendale – Imposing a 2% City Lodging tax to be applied to “Gross receipts from leasing or renting of hotel, motel or tourist court accommodations for a period of less than 30 consecutive calendar days or one month.”

Glenburn – increase by 1% to 2%. Maximum Tax Refund Cap* remains at $25.00 per sale.

Park River – sales tax rate remains at 2%, but Maximum Tax Refund Cap is eliminated.

Williston – sales tax rate remains at 2%, but Maximum Tax Refund Cap is increased to $50.00 per sale.

Wyndmere – Imposing a 2% City Lodging tax and 1% City Lodging and Restaurant tax.

  • The 2% City Lodging tax will apply to: Gross receipts from leasing or renting of hotel, motel or tourist court accommodations for a period of less than 30 consecutive calendar days or one month.
  • The 1% City Lodging and Restaurant tax will apply to: Gross receipts from leasing or renting of hotel, motel or tourist court accommodations for a period of less than 30 consecutive calendar days or one month; Gross receipts of restaurants or bars from sales of prepared food and non-alcoholic beverages; On-sale alcoholic beverages.

*Maximum Tax (Refund Cap)

A Maximum Tax (Refund Cap) is the maximum amount of tax that can apply to a single transaction. Purchasers can request a refund of any sales tax paid over the stated maximum amount. Retailers “…may voluntarily collect up to the cap amount as a convenience to their customers so the purchasers do not need to apply for a refund. [However], [r]etailers are not required to calculate caps and may continue to collect tax without regard to the caps.” Local municipalities determine their maximum tax allowable.

Get Free Tax Rate Tables


Avalara Author
Susan McLain
Avalara Author Susan McLain
Susan McLain began her career as a technical writer in technology industries such as satellite networking and medical devices. Her skills encompass technical and marketing writing, usability engineering, verification and validation testing and protocol writing, requirements development, business analysis, technical illustration/graphic design and marketing. She has owned her own business providing service to small to medium sized business and in other positions, she has been in project management, documentation and marketing. She is currently the content specialist for Avalara helping to “make sales tax less taxing.”