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North Dakota Sales Tax Changes, January 2016


 Local sales tax rates in North Dakota.

Many local sales tax rate changes are set to take effect in North Dakota on January 1, 2016.

Sales tax rate changes

  • Alexander will impose a new city sales, use and gross receipts tax of 2%.
  • Center will impose a 2% city sales, use and gross receipts tax.

Expiring sales taxes replaced

  • In Berthold, the current 1% city sales, use and gross receipts tax expires on December 31, 2015. It will be replaced by a new 1% city sales, use and gross receipts tax.
  • In Dunseith, the current 1% city sales, use and gross receipts tax expires on December 31, 2015. It will be replaced by a new 1% city sales, use and gross receipts tax.
  • Garrison currently has a city sales, use and gross receipts tax of 2%. 1% will expire on December 31, 2015; however, it will be replaced by a new 1% tax. As a result, the local sales tax rate in Garrison will continue at 2%.
  • One percent of the current 2% city sales, use and gross receipts tax in McClusky will expire on December 31, 2015 and be replaced by a new 1% tax. As a result, the local sales tax rate in McClusky will continue at 2%.
  • Towner will replace an expiring 1% city sales, use and gross receipts tax with a new 1% city sales, use and gross receipts tax. The local sales tax rate will therefore continue at 1%.

Additional details, including maximum taxes (refund caps) and reporting codes, are available here.

Find accurate local sales tax rates for all states with this free rate map.


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.