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Changes to North Dakota Local Option Taxes

  • Sep 24, 2012 | Gail Cole

 North Dakota Local Sales Tax Rate Changes, October 1, 2012

There are a few new Local Option Sales Taxes in North Dakota, effective October 1, 2012.

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:

City Rate Effective Date Notes
Ellendale 2% 10/1/12  
Wyndmere 2% 10/1/12  
Fargo 3% 10/1/12 Administered locally
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:

City Rate Effective Date
Wyndmere 1% 10/1/12

Additional changes to Local Option Sales, Use and Gross Receipt Taxes:

Location Rate Effective Date Notes
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
Park River Eliminated
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.

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Sales tax rates, rules, and regulations change frequently. Although we hope you'll find this information helpful, this blog is for informational purposes only and does not provide legal or tax advice.
Gail Cole
Avalara Author
Gail Cole
Gail Cole
Avalara Author Gail Cole
Gail began researching and writing about sales tax in 2012 and has been fascinated with it ever since. She has a penchant for uncovering unusual tax facts, and endeavors to make complex sales tax laws more digestible for both experts and laypeople.