North Dakota Sales Tax Changes, October 2014

Numerous North Dakota Office of the State Tax Commissioner. Voters approved these changes earlier this year. They take effect October 1, 2014.

County rate changes

Burleigh County will impose a county sales, use and gross receipts tax, to be reported under local tax code 506:

• 0.5% county sales, use and gross receipts tax
• Maximum tax (refund cap) of $25 per sale
• Permit compensation of 3% with maximum of $83.33 per month or $250 per quarter

Morton County will impose a county sales, use and gross receipts tax, to be reported under local tax code 507:

• 0.5% county sales, use and gross receipts tax
• Maximum tax (refund cap) of $25 per sale
• Permit compensation of 3% with maximum of $83.33 per month or $250 per quarter

City rate changes

The City of Leeds will impose a city sales, use and gross receipts tax, to be reported under local tax code 234:

• 2% city sales, use and gross receipts tax
• No maximum tax
• No permit compensation

Watford City will increase the city sales, use and gross receipts tax by 0.5%, to 1.5%:

• Maximum cap remains $25 per sale
• Exemption for new farm machinery
• Permit compensation of 3% with maximum of $83.33 per month or $250 per quarter

The City of West Fargo will increase the city sales, use and gross receipts tax by 1%, to 2%:

• Maximum cap eliminated

The City of Williston will impose a City Lodging and Restaurant tax of 1%. It will apply to:

• Gross receipts from leasing or renting hotel, motel, or tourist court accommodations for a period of less than 30 consecutive calendar days
• Gross receipts of restaurants or bars from sales of prepared food and non-alcoholic beverages
• On-sale alcoholic beverages

Additional information is available on the North Dakota State Tax Commission website.

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