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North Dakota sales tax rate changes, April 2016


 Sales and use tax rates in North Dakota, October 2016.

The local sales and use tax rate in Gwinner, North Dakota increased from 1% to 2%, effective April 1, 2016. As of that date, combined state and local rates for Gwinner are as follows:

  • General sales and use tax: 5%
  • New farm machinery: 5%
  • New farm irrigation equipment: 5%
  • New mobile homes: 5%
  • Lodging: 7%
  • Restaurant (food and non-alcoholic beverages): 7%
  • Alcoholic beverages (for both on-site and off-site consumption): 9%

Additional information is available from the North Dakota State Tax Commissioner (NDTax).

Local sales and use tax in Jamestown also increased from 1% to 2% on April 1, 2016. Combined state and local rates for Jamestown beginning April 1 are as follows:

  • General sales and use tax: 5%
  • New farm machinery: 3% (Jamestown provides an additional exemption)
  • New farm irrigation equipment: 5%
  • New mobile homes: 5%
  • Lodging: 10% (includes the 2% city lodging and 1% city lodging and restaurant tax)
  • Restaurant (food and non-alcoholic beverages): 8% (includes the 1% city lodging and restaurant tax)
  • Alcoholic beverages (for both on-site and off-site consumption): 9%

In addition, there is a maximum tax (refund cap) of $50 per sale. More information is available from NDTax.

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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.