Taxes

Corporate Income Tax
Corporate Income Tax Rates 1.41 % to 4.31 %

North Dakota Office of State Tax Commissioner

 

Sales Tax
State sales tax 5.0 %
Local sales tax 1.5 to 2.25 %
Total sales tax 6.5 to 7.25 %
Sales tax rate by utility
Electric power Exempt
Natural gas 2.0 %
Fuel oil 2 cents per gallon
Water Exempt
Telephone sales tax rates (state and local combined)
Local area 5.0 %
Long distance in state 5.0 %
Long distance out of state Exempt
Machinery and equipment subject to sales/use tax
Industrial/manufacturing machinery Certain machinery for new and expanding industry is exempt
Office machinery Taxable
Pollution control – air Taxable
Pollution control – water Taxable
Office furniture/fixtures/equipment Taxable
Sales/use tax on
Computer and telecommunications equipment for a new primary sector business Exempt
Office building construction materials Taxable
Industrial building construction materials Manufacturing and ag co-op – Exempt
Non-manufacturing and non-ag – Taxable
Manufacturers’ raw materials Exempt
Canned software Taxable
Custom software Exempt

North Dakota Office of State Tax Commissioner

 

Property Tax
Real Property Tax Rates for Jurisdictions Featuring Commercial ( 10 % of assessed value) Residential ( 9 % of assessed value)
Major Employment Centers Bismarck – Burleigh County Mandan – Morton County Bismarck- Burleigh County Mandan – Morton County
City Millage (includes park) 107.85 122.94 107.85 122.94
County Millage 50.28 96.04 50.28 96.04
School Millage 101.68 111.18 101.68 111.18
Special District Millage (State Medical) 1 1 1 1
Total Millage 260.81 331.16 260.81 331.16
Assessment Ratio (%) 97.4% 89.6% 93.2% 96.4%
Effective Rate per $100 1.27% 1.48% 1.09% 1.44%

 

Other Tax Info

No personal property tax.
No inventory tax.
No production tax.
Business tax incentives can be applied for and granted for corporate income tax and corporate property tax.