North Dakota Office of State Tax Commissioner

North Dakota collects three types of motor fuel taxes: Motor Vehicle Fuel Tax (gasoline and gasohol), Special Fuels Tax (including diesel, biodiesel, kerosene, propane, compressed and liquefied natural gas, and other blended fuels), and Aviation Fuel Tax. Taxpayers who use fuel for purposes other than operating on public roads, such as farming, ranching, or industrial operations, may be eligible for a refund.

Tax Commissioner Brian Kroshus has announced that North Dakota’s taxable sales and purchases for the first quarter of 2026 increased by 4.24 percent compared to the same period in 2025. For January, February, and March of 2026, taxable sales and purchases totaled $5.96 billion versus $5.71 billion in the prior year. 

With Tax Day quickly approaching, North Dakota Tax Commissioner Brian Kroshus reminds taxpayers to file their individual income tax returns before the upcoming April 15th deadline or apply for an extension with the Internal Revenue Service (IRS).

North Dakota Tax Commissioner Brian Kroshus reminds eligible North Dakota homeowners to apply for the Primary Residence Credit (PRC) to potentially receive up to $1600 on their property tax credit statement. The PRC helps reduce the financial burden of property taxes for homeowners who meet residency and other qualifying criteria. To date, over 156,000 applications have been received for the 2026 property tax year.

Tax Commissioner Brian Kroshus has announced that North Dakota’s taxable sales and purchases for calendar year 2025 increased slightly by 0.27% over last year. Sales and purchases in 2025 totaled $27.16 billion, versus $27.09 billion in 2024.