Changes to North Dakota Local Option Taxes
- Sep 24, 2012 | Gail Cole
A Local Option Sales Tax (LOST) is, as the name implies, a tax levied at the local level, either city or county. It is typically used to raise funds for a specific project, such as improving schools, buildings, or roads.
North Dakota is imposing the following new City Lodging Taxes:
|Grand Forks||3%||10/1/12||Administered locally|
|Valley City||3%||10/1/12||Administered locally|
The Lengendary state is imposing the following City Lodging and Restaurant Taxes:
Additional changes to Local Option Sales, Use and Gross Receipt Taxes:
|City of Glendburn||1%||10/1/12|
|Williams County||suspended||10/1/12||Sales and Use Only|
Changes to the Maximum Tax (Refund Cap) apply to the following locations:
|Location||Change to Maximum Tax|
|Williston||Increase to $50.00 per sale|
A Maximum Tax (Refund Cap) is the maximum amount of sales tax that can be applied to a single transaction. If more than the maximum is collected, a refund may be sought by purchasers.
The cities of Bismark, Grand Forks, and Minot are imposing a 1% City Motor Vehicle Rental tax on the "rental of any motor vehicle for fewer than thirty days when that motor vehicle is either delivered to a renter at an airport or delivered to a renter who was picked up by the retailer at an airport." Retailer here refers to a company in the primary business of renting motor vehicles for fewer than thirty days.
Specifics on the recent changes to North Dakota's Local Option Sales Taxes may be found at the North Dakota Office of the State Tax Commissioner.