North Dakota Sales Tax Rate Changes, July 2017

According to a Sales Tax Newsletter by the North Dakota Office of State Tax Commissioner, there are four local rate changes impacting maximum tax amounts and tax administration effective July 1, 2017.

North Dakota City Rate Changes

• Carpio imposes a new 1.5% city sales, use, and gross receipts tax, with a maximum tax of $25 per sale.
• Dickinson increases the maximum tax of $25 to $100 per sale as 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 and the local tax rate will remain at 2%.
• Tioga will eliminate its maximum tax as the city rate remains the same at 2.5%.

Complying with rate changes can be difficult for businesses making sales in multiple jurisdictions. Fortunately, sales and use tax automation software simplifies this compliance.