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North Dakota sales tax rate changes, July 2017


 Local sales and use tax changes coming to North Dakota on July 1.

Numerous local sales and use tax rate changes will take effect in North Dakota on July 1, 2017. Together, they beautifully illustrate the complexity of sales and use tax compliance, as the changes affect rates, maximum tax amounts, and tax administration.

City tax changes

  • Carpio will impose a new 1.5% city sales, use, and gross receipts tax, with a maximum tax of $25 per sale
  • Dickinson will increase the maximum tax from $25 to $100 per sale; the 1.5% city sales, use, and gross receipts tax remains the same
  • Linton is extending a 1% portion of the city sales, use, and gross receipts tax that’s scheduled to sunset; the local tax rate will therefore remain 2%
  • Tioga will eliminate its maximum tax, which is currently $25 per sale; the city rate remains unchanged at 2.5%

Other sales tax changes

As of March 7, 2017, the Office of State Tax Commissioner discontinued its administration of the Standing Rock Sioux tribe's sales, use, and gross receipts tax. The Standing Rock Tribal Tax Department now administers the tribal tax.

Local rate change notifications in North Dakota are currently mailed to businesses in affected areas. Beginning January 1, 2018, however, these notifications will be made electronically only: Mail notifications will be discontinued. Additional information is available from the North Dakota Tax Commission.

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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.