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North Dakota tax rate changes, July 2016

 New local tax rates take effect in North Dakota on July 1, 2016.

Several sales and use tax rate changes took effect in North Dakota on July 1, 2016.

The City of Medora has extended its 2.5% city sales and use tax. However, instead of a portion of the tax going to the North Dakota Cowboy Hall of Fame and the Theodore Roosevelt Medora Foundation, revenue will fund the construction and maintenance of buildings, IT equipment, streets, sewer facilities, vehicles and water.

The City of Page increased its city sales, use, and gross receipts tax from 1% to 2%. Page has a maximum tax (refund cap) of $50 per sale. As of July 1, combined state and local rates in Page are as follows:

  • General sales and use tax: 7%
  • New farm machinery: 5%
  • New farm irrigation equipment: 5%
  • New mobile homes: 5%
  • Lodging: 7%
  • Restaurant: 7%
  • Alcoholic beverages: 9%

Finally, the Standing Rock Sioux Tribe imposed tribal taxes of 5%, 3%, and 7%, plus a 0.25% tribal local tax. The following tax rates take effect July 1:

  • General sales and use tax: 5.25%
  • New farm machinery: 3.25%
  • New farm irrigation equipment: 3.25%
  • New manufactured homes: 3.25%
  • Lodging: 5.25%
  • Restaurant: 5.25%
  • Alcohol: 7%

Goods sold to an American Indian who is an enrolled member residing on any federally recognized Indian reservation or trust property are generally exempt from state and local sales tax. However, according to the North Dakota Tax Commission, there is a new policy for the taxes imposed by the Standing Rock Sioux: “Enrolled tribal members [are] no longer ... exempt from paying sales, use, or gross receipts taxes on taxable transactions occurring on the Standing Rock Sioux Reservation. All exemptions that apply to the state’s taxes also apply to the tribal taxes.”

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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.