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North Dakota Sales Tax Rate Changes, April 2015


 Rate changes take effect in North Dakota, April 2015.

Numerous sales and use and gross receipts tax rate changes have been announced for North Dakota. The following changes take effect on April 1, 2015.

New taxes

  • Belfield will impose a 2% city lodging tax to gross receipts from leasing/renting hotel, motel or tourist court accommodations for periods of less than 30 consecutive calendar days. The new combined city lodging tax rate will be 9% (5% state, 2% city sales tax, and 2% city lodging tax).
  • Watford City will impose a 1% city lodging and restaurant tax to the following:
    • Gross receipts from leasing/renting hotel, motel or tourist court accommodations for periods of less than 30 consecutive days (for a new combined rate of 9.5%).
    • Gross receipts of restaurants or bars from sales of prepared food and non-alcoholic beverages (for a new combined rate of 7.5%).
    • On-sale alcoholic beverages (for a new combined rate of 8.5%).
  • Williams County will impose a 1% county, sales, use and gross receipts tax, with no maximum tax (refund cap). The new combined rate will be the sum of the 5% state tax, the 1% county tax, and the appropriate city tax.

Rate increases

  • Grafton will increase the city sales, use and gross receipts tax by 0.5% and eliminate the maximum tax (refund cap). The new local sales and use tax rate will be 2.5%, and the new combined rate will be 7.75%.
  • Killdeer will increase the city sales, use and gross receipts tax by 0.5% and eliminate the maximum tax (refund cap). The new local sales and use tax rate will be 2% and the new combined rate will be 7%.
  • Kindred will increase the city sales, use and gross receipts tax by 0.5%. The new local sales and use tax rate will be 2% and the new combined rate will be 7.5%. The maximum tax (refund cap) will remain the same, $50 per sale.
  • Underwood will increase the city sales, use and gross receipts tax by 0.5%. The new local rate will be 2% and the new combined rate will be 7%. There will be no maximum tax (refund cap).

Rate decreases

  • Jamestown will decrease the city sales, use and gross receipts tax by 1%. The new local sales and use tax rate will be 1% and the combined rate will be 6%. There will be a maximum tax (refund cap) of $25 per sale.

Follow the links to each locality for more detailed information, including rates for new farm machinery, new mobile homes, lodging and alcoholic beverages.

Keeping up with rate changes got you down? This sales tax rate map provides accurate rates for every locality, every time.

photo credit: duncan via photopin cc


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.