North Dakota Tax Commissioner Issues Guideline on Local Taxes by Location

The North Dakota State Tax Commissioner issued a guidance document providing information on local sales, use, gross receipts, lodging, and motor vehicle rental taxes imposed by cities and counties in North Dakota. The guideline summarizes the local tax rates effective Jan. 1, and details on tax collection, exemptions, maximum tax refunds, and compensation for permit holders. It also covers tax obligations for out-of-state and remote sellers, marketplace facilitators, contractors, and tribal taxes. [N.D.State Tax Comm’n, Guideline - Local Taxes by Location, 01/01/25]

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