North Dakota Tax Commissioner Issues Guidance on Local Sales, Excise Taxes Effective July 1

The North Dakota State Tax Commissioner Aug. 1 issued guidance on local sales and use and excise taxes imposed by cities and counties, effective July 1. The guidance includes a list of local sales, use, and gross receipts taxes, lodging taxes, lodging and restaurant taxes, and motor vehicle rental taxes as of July 1 based on location. The guidance includes: 1) items not subject to local tax; 2) maximum taxes (refund caps) and permit holder compensation for the local sales, use, and gross receipts taxes; 3) the county and state sales, use, and gross receipts tax; 4) the collection and ...