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North Dakota State Tax Information |
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- State Sales Tax: 5% (food and prescription drugs exempt);
- 5% retail sales of tangible personal property, communication services, magazines and other periodicals sold over the counter, cigarettes and tobacco products, and admission tickets for recreation activities; from the leasing or renting of bed and breakfast facilities for periods of less than 30 consecutive days; and from the leasing of tangible personal property.
- Lodging: 6%
- gross receipts from the leasing or renting hotel, motel, or tourist court accommodations for periods of less than 30 consecutive days, excluding bed and breakfast accommodations.
- Alcoholic Beverages: 7%
- retail sales of alcoholic beverages sold for consumption either on or off the premises. Cities or counties may add additional sales and use taxes up to 2.5%
- Agricultural: 3%
- Farm equipment, agricultural equipment, motor homes
- Automobile Excise Tax: 5%
- Telecommunications: 5%
- Gasoline Tax: 23 cents/gallon
Diesel Fuel Tax: 21 cents/gallon
Gasohol Tax: 23 cents/gallon
Cigarette Tax: 44 cents/pack of 20
- Natural Gas: 2%
Income Taxes: Low - 2.1%; High - 5.54%
- Estate Taxes: Equivalent to federal death taxes
- Fiduciary: 5.4% on interest over $1000
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Last Updated ( Tuesday, 16 May 2006 )
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