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

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