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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