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North Dakota Sales Tax Rate Changes, April 2013


 North Dakota Announces New Sales Tax Rates for April 2013.

The North Dakota Office of State Tax Commissioner has announced several local option tax rate changes, to take effect April 1, 2013.

City of Crosby:

  • A 1% increase to sales, use and gross receipts tax. The new rate will be 2%:
  • A Maximum Tax (Refund Cap) of $50.00 per sale;
  • A new 1% City Lodging Tax that applies 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."

City of South Heart: 

  • A new 2% sales, use and gross receipts tax;
  • The local tax code is 233;
  • No Maximum Tax (Refund Cap); and
  • No Permit Holder Compensation.

City of Stanley: 

  • A 0.5% increase to sales, use and gross receipts tax. The new rate will be 1.5%.

City of Tioga:

  • A 0.5% increase to sales, use and gross receipts tax. The new rate will be 2.5%; and
  • A Maximum Tax (Refund Cap) of $25.00 per sale.

Ward County:

  • A new 0.5% city sales and use tax.
  • The new tax does not apply to gross receipts tax;
  • The local code is 505;
  • A Maximum Tax (Refund Cap) of $12.50 per sale; and
  • No Permit Holder Compensation.

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North Dakota State Rates


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.