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North Dakota Sales Tax Rate Changes, October 2015


 Local rates in North Dakota.

Numerous sales tax rate changes are scheduled to take effect in North Dakota on October 1, 2015.

The local sales tax rate in the City of Hillsboro remains 2% as of October 1; however, a 1% local sales, use and gross receipts tax is expiring on September 30 and being replaced by a new 1% sales, use and gross receipts tax on October 1. The combined state and local rate for Hillsboro will remain 7%. Additional information.

The City of Mandan will increase the city sales, use and gross receipts tax by 0.75%, for a local rate of 1.75% and a combined state and local rate of 7.25%. Additional local rate information for Mandan is available here.

In Ward County, where the local gross receipts tax is 0.5%, a new 0.5% gross receipts tax will be levied on new farm machinery and equipment, new farm irrigation equipment, and alcohol sales. Another change: coin-operated vending machine sales of 99 cents or less will be exempt. The general state and local sales and use tax rate in Ward County is 5.5% (plus appropriate city rates), and the rate for new farm machinery and new farm irrigation equipment will be 3.5% (plus appropriate city rates). The combined rate for both on-sale and off-sale alcoholic beverages will be 7.5% (plus appropriate city rates). Additional information.

Finding accurate local sales tax rate information in all states is challenging; see for yourself by clicking on one of the above links for additional information. Fortunately, there are easier ways to handle sales tax compliance:


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.