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North Dakota Local Tax Changes, January 2014


 Several local rate changes announced for North Dakota, effective January 2014.

The Office of State Tax Commissioner has announced a number of local tax changes, to take effect January 1, 2014. Inexplicably, the announcement is dated October 31, 2013.

The city of Crosby increased its sales, use and gross receipts tax at the start of this month. It is currently 3% and has a Maximum Tax of $50.00 per sale. Effective January 1, 2014, the Maximum Tax, or Refund Tax, which is the highest amount of tax allowed to a single transaction, will increase to $75.00 per sale.

The city of Hazen will increase its sales, use and gross receipts tax by 0.5%, to 1.5%, effective January 2014. The Maximum Taxwill remain the same, at $25.00 per sale.

The city of Rolette will increase its sales, use and  gross receipts tax by 1%, to 2%, effective January 2014. The Maximum Tax will remain the same, at $25.00 per sale.

The city of Tower City will increase its sales, use and gross receipts tax by 1% to 2%. The Maximum Tax will remain the same, at $25.00 per sale.

Anyone who pays more than the maximum tax may apply to the Tax Commissioner for a refund. Retailers are not required to calculate or pay attention to the maximum tax rate.

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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.