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North Dakota Sales Tax Rate Changes, January 2013


 North Dakota Local Sales Tax Rate Changes Effective January 1, 2013

There are healthy handful of local option taxes rate changes in North Dakota, effective January 1, 2013.

City Lodging Tax

  • Glen Ullin: 2%;
  • Killdeer: 2%;
  • Minnewaukan: 2%;
  • Ray: 1%; and
  • Tioga: 2%.

City Lodging and Restaurant Tax

  • Glen Ullin: 1% (applies to lodging, food, and liquor);
  • Minnewaukin: 1% (applies to lodging, food, and liquor); and
  • Wahpeton: 1% (applies to lodging, food).

Local Option Sales, Use and Gross Receipts Taxes

City Tax Type Rate Location Code Current Rate
Buffalo Sales, Use and Gross Receipts 1% increase on 1-1-13 196 2%
Fargo Sales, Use and Gross Receipts 1/2% increase on 1-1-13 105 2%
Finley Sales, Use and Gross Receipts 1% increase on 1-1-13 167 2%
Mott Sales, Use and Gross Receipts 1/2% increase on 1-1-13 153 2%
Ray Sales, Use and Gross Receipts 1 1/2% increase on 1-1-13 232 1 1/2%
Tioga Sales, Use and Gross Receipts 1% increase on 1-1-13 132 2%
Wilton Sales, Use and Gross Receipts 1% increase on 1-1-13 184 2%
Wishek Sales, Use and Gross Receipts 1/2% increase on 1-1-13 155 1 1/2%

You'll find a list of local option taxes by location at the North Dakota Office of the State Tax Commissioner.

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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.