Current Local Taxing Jurisdiction Rate Changes
Jump to City and County Local Tax Boundary Changes
2023 Local Taxing Jurisdiction Rate Changes
Local Taxing Jurisdiction Rate Changes effective:
October 1, 2023
July 1, 2023
April 1, 2023
January 1, 2023
- All Local Tax Changes for January 1
- City of Beach - Sales, Use, & Gross Receipts Tax
- City of Devils Lake - Sales, Use, & Gross Receipts Tax
- City of New Leipzig - Sales, Use, & Gross Receipts Tax
- City of New Town - Sales, Use, & Gross Receipts Tax
- City of Northwood - Sales, Use, & Gross Receipts Tax
- City of Wishek - Sales, Use, & Gross Receipts Tax
Prior Year Rate Changes
2022 Local Taxing Jurisdiction Rate Changes
Local Taxing Jurisdiction Rate Changes effective:
October 1, 2022
July 1, 2022
April 1, 2022
- No Local Tax Changes for April 1
January 1, 2022
2021 Local Taxing Jurisdiction Rate Changes
Local Taxing Jurisdiction Rate Changes effective:
October 1, 2021
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All Local Tax Changes for October 1 - Revised 9/13/2021
July 1, 2021
April 1, 2021
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No Local Tax Changes for April 1
January 1, 2021
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All Local Tax Changes for January 1
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City of Binford - Sales, Use, and Gross Receipts Tax Holders
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City of Lidgerwood - Sales, Use, and Gross Receipts Tax Holders
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City of Northwood - Sales, Use, and Gross Receipts Tax Holders
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City of Wimbledon - Sales, Use, and Gross Receipts Tax Holders
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City of Wyndmere - Sales, Use, and Gross Receipts Tax Holders
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2020 Local Taxing Jurisdiction Rate Changes
Local Taxing Jurisdiction Rate Changes effective:
- Local Tax Changes Effective January 1, 2020
- Local Tax Changes Effective April 2020
- Local Tax Changes Effective July 2020
- Local Tax Changes Effective October 2020
City/County Rate Changes
2019 Local Taxing Jurisdiction Rate Changes
Local Taxing Jurisdiction Rate Changes effective:
- Local Tax Changes Effective January 1, 2019
- Local Tax Changes Effective April 1, 2019
- Local Tax Changes Effective July 1, 2019
City/County Rate Changes
- 2019 Bismarck Sales, Use, and Gross Receipts Tax
- 2019 Bowman Sales, Use, and Gross Receipts Tax
- 2019 Burlington Sales, Use, and Gross Receipts Tax
- 2019 Enderlin Sales, Use, and Gross Receipts Tax
- 2019 Hatton Sales, Use, and Gross Receipts Tax
- 2019 Larimore Sales, Use, and Gross Receipts Tax
- 2019 New Rockford Sales, Use, and Gross Receipts Tax
- 2019 New Salem Sales, Use, and Gross Receipts Tax
- 2019 Towner Sales, Use, and Gross Receipts Tax
- 2019 Westhope Sales, Use, and Gross Receipts Tax
2018 Local Taxing Jurisdiction Rate Changes
Local Taxing Jurisdiction Rate Changes effective:
- Local Tax Changes Effective January 1, 2018
- Local Tax Changes Effective April 1, 2018
- Local Tax Changes Effective July 1, 2018
- Local Tax Changes Effective October 1, 2018
City/County Rate Changes:
- 2018 Belfield Sales, Use, and Gross Receipts Tax
- 2018 Devils Lake Sales, Use, and Gross Receipts Tax
- 2018 Edgeley Sales, Use, and Gross Receipts Tax
- 2018 Ellendale Sales, Use, and Gross Receipts Tax
- 2018 Fessenden Sales, Use, and Gross Receipts Tax
- 2018 Grand Forks Sales, Use, and Gross Receipts Tax
- 2018 Harvey Sales, Use, and Gross Receipts Tax
- 2018 Hillsboro City Lodging Tax
- 2018 Kenmare Sales, Use, and Gross Receipts Tax
- 2018 Lincoln Sales, Use, and Gross Receipts Tax
- 2018 Linton Sales, Use, and Gross Receipts Tax
- 2018 Lisbon Sales, Use, and Gross Receipts Tax
- 2018 Mohall Sales, Use, and Gross Receipts Tax
- 2018 New Town Sales, Use, and Gross Receipts Tax
- 2018 Velva Sales, Use, and Gross Receipts Tax
- 2018 Watford City Sales, Use, and Gross Receipts Tax
Rate Change Tables (Excel CSV Files)
| First Quarter | Second Quarter | Third Quarter | Fourth Quarter | |
|---|---|---|---|---|
| 2023 | Rate Table Q1 | Rate Table Q2 | Rate Table Q3 | Rate Table Q4 |
| 2022 | Rate Table Q1 | Rate Table Q2 | Rate Table Q3 | Rate Table Q4 |
| 2021 | Rate Table Q1 | Rate Table Q2 | Rate Table Q3 | Rate Table Q4 |
| 2020 | Rate Table Q1 | Rate Table Q2 | Rate Table Q3 | Rate Table Q4 |
| 2019 | Rate Table Q1 | Rate Table Q2 | Rate Table Q3 | Rate Table Q4 |
| 2018 | Rate Table Q1 | Rate Table Q2 | Rate Table Q3 | Rate Table Q4 |
| 2017 | Rate Table Q1 | Rate Table Q2 | Rate Table Q3 | Rate Table Q4 |
| 2016 | Rate Table Q1 | Rate Table Q2 | Rate Table Q3 | Rate Table Q4 |
Current City and County Local Tax Boundary Changes
Jump to Local Taxing Jurisdiction Rate Changes
City and county tax jurisdiction boundaries can change as the population of communities change.
Local Taxing Jurisdiction Boundary Changes 2023
City of Binford, North Dakota
- Pursuant to the Resolution dated November 10, 2021, the boundaries of the City of Binford will change for sales and use tax purposes effective July 1, 2023.
City of Bismarck, North Dakota
- Pursuant to Ordinance 6524, as adopted on November 8, 2022, the boundaries of the City of Bismarck will change for sale and use tax purposes effective April 1, 2023.
City of Bowman, North Dakota
- Pursuant to Ordinance 2022-1, as adopted August 16, 2022, the boundaries of the City of Bowman will change for sales and use tax purposes effective October 1, 2023.
City of Fargo, North Dakota
- Pursuant to Resolution 1688512, as adopted February 6, 2023, the boundaries of the City of Fargo will change for sales and use tax purposes effective October 1, 2023.
City of Lidgerwood, North Dakota
- Pursuant to Ordinance 372204, as adopted June 22, 2021, the boundaries of the City of Lidgerwood will change for sales and use tax purposes effective July 1, 2023.
City of Tioga, North Dakota
- Pursuant to Resolution 2022-04, as adopted October 3, 2022, the boundaries of the City of Tioga will change for sales and use tax purposes effective October 1, 2023.
Prior Year Boundary Changes
Local Taxing Jurisdiction Boundary Changes 2022
City of Bismarck, North Dakota
- Pursuant to Ordinance 6466, as adopted June 22, 2021, the boundaries of the City of Bismarck will change for sales and use tax purposes effective January 1, 2022.
- Pursuant to Ordinance 6475, as adopted July 27, 2021, the boundaries of the City of Bismarck will change for sales and use tax purposes effective January 1, 2022.
- Pursuant to Ordinance 6476, as adopted July 27, 2021, the boundaries of the City of Bismarck will change for sales and use tax purposes effective January 1, 2022.
City of Elgin, North Dakota
- Pursuant to Document 144641, as adopted May 5, 2021, the boundaries of the City of Elgin will change for sales and use tax purposes effective April 1, 2022.
City of Fargo, North Dakota
- Pursuant to Ordinance 5303, as adopted June 28, 2021, the boundaries of the City of Fargo will change for sales and use tax purposes effective January 1, 2022.
- Pursuant to Ordinance 5357, as adopted June 16, 2022, the boundaries of the City of Fargo will change for sales and use tax purposes effective October 1, 2022.
City of Grand Forks, North Dakota
- Pursuant to Resolution Document ANN22-1, as adopted May 4, 2022, the boundaries of the City of Grand Forks will change for sales and use tax purposes effective October 1, 2022.
City of Horace, North Dakota
- Pursuant to Order 1647570, as adopted October 7, 2021, the boundaries of the City of Horace will change for sales and use tax purposes effective April 1, 2022.
City of Killdeer, North Dakota
- Pursuant to Ordinance 2020-003, as adopted April 6, 2020, the boundaries of the City of Killdeer will change for sales and use tax purposes effective January 1, 2022.
- Pursuant to Ordinance 2021-001, as adopted September 20, 2021, the boundaries of the City of Killdeer will change for sales and use tax purposes effective July 1, 2022.
City of Mandan, North Dakota
- Pursuant to Ordinance 1305, as adopted January 22, 2019, the boundaries of the City of Mandan will change for sales and use tax purposes effective July 1, 2022.
- Pursuant to Ordinance 1313, as adopted November 5, 2019, the boundaries of the City of Mandan will change for sales and use tax purposes effective July 1, 2022.
- Pursuant to Ordinance 1327, as adopted October 15, 2019, the boundaries of the City of Mandan will change for sales and use tax purposes effective July 1, 2022.
- Pursuant to Ordinance 1356, as adopted March 16, 2021, the boundaries of the City of Mandan will change for sales and use tax purposes effective July 1, 2022.
- Pursuant to Ordinance 1362, as adopted September 7, 2021, the boundaries of the City of Mandan will change for sales and use tax purposes effective July 1, 2022.
- Pursuant to Ordinance 1368, as adopted August 17, 2021, the boundaries of the City of Mandan will change for sales and use tax purposes effective July 1, 2022.
- Pursuant to Ordinance 1373, as adopted October 5, 2021, the boundaries of the City of Mandan will change for sales and use tax purposes effective July 1, 2022.
City of St. John, North Dakota
- Pursuant to Document 53024, as adopted April 27, 2005, the boundaries of the City of St. John will change for sales and use tax purposes effective April 1, 2022.
City of Williston, North Dakota
- Pursuant to Resolution 21-016, as adopted April 22, 2021, the boundaries of the City of Williston will change for sales and use tax purposes effective July 1, 2022.
Local Taxing Jurisdiction Boundary Changes 2021
City of Bismarck, North Dakota
- Pursuant to Ordinance 6369, as adopted May 12, 2020, the boundaries of the City of Bismarck will change for sales and use tax purposes effective January 1, 2021.
- Pursuant to Ordinance 6417, as adopted June 23, 2020, the boundaries of the City of Bismarck will change for sales and use tax purposes effective January 1, 2021.
- Pursuant to Ordinance 6433, as adopted October 2, 2020, the boundaries of the City of Bismarck will change for sales and use tax purposes effective April 1, 2021.
- Pursuant to Ordinance 6438, as adopted November 17, 2020, the boundaries of the City of Bismarck will change for sales and use tax purposes effective April 1, 2021.
- Pursuant to Ordinance 6439, as adopted November 30, 2020, the boundaries of the City of Bismarck will change for sales and use tax purposes effective April 1, 2021.
- Pursuant to Ordinance 6419, as adopted May 26, 2020, the boundaries of the City of Bismarck will change for sales and use tax purposes effective July 1, 2021.
- Pursuant to Ordinance 6426, as adopted June 23, 2020, the boundaries of the City of Bismarck will change for sales and use tax purposes effective July 1, 2021.
- Pursuant to Ordinance 6448, as adopted February 23, 2021, the boundaries of the City of Bismarck will change for sales and use tax purposes effective July 1, 2021.
- Pursuant to Ordinance 6449, as adopted February 23, 2021, the boundaries of the City of Bismarck will change for sales and use tax purposes effective July 1, 2021.
- Pursuant to Ordinance 6458, as adopted April 27, 2021, the boundaries of the City of Bismarck will change for sales and use tax purposes effective October 1, 2021.
City of Fargo, North Dakota
- Pursuant to Ordinance 5212, as adopted July 29, 2019, the boundaries of the City of Fargo will change for sales and use tax purposes effective January 1, 2021.
- Pursuant to Ordinance 5259, as adopted July 13, 2020, the boundaries of the City of Fargo will change for sales and use tax purposes effective January 1, 2021.
- Pursuant to Ordinance 5268, as adopted August 24, 2020, the boundaries of the City of Fargo will change for sales and use tax purposes effective January 1, 2021.
- Pursuant to Ordinance 5283, as adopted November 16, 2020, the boundaries of the City of Fargo will change for sales and use tax purposes effective July 1, 2021.
- Pursuant to Resolution 1623629 as adopted February 22, 2021, the boundaries of the City of Fargo will change for sales and use tax purposes effective July 1, 2021.
- Pursuant to Ordinance 5279, as adopted November 2, 2020, the boundaries of the City of Fargo will change for sales and use tax purposes effective October 1, 2021.
City of Hillsboro, North Dakota
- Pursuant to Ordinance 518, as adopted March 2, 2020, the boundaries of the City of Hillsboro will change for sales and use tax purposes effective July 1, 2021.
City of Valley City, North Dakota
- Pursuant to Ordinance 1045, as adopted March 5, 2019, the boundaries of the City of Valley City will change for sales and use tax purposes effective October 1, 2021.
- Pursuant to Ordinance 1059, as adopted June 16, 2020, the boundaries of the City of Valley City will change for sales and use tax purposes effective October 1, 2021.
- Pursuant to Ordinance 1070, as adopted February 2, 2021, the boundaries of the City of Valley City will change for sales and use tax purposes effective October 1, 2021.
City of Wahpeton, North Dakota
- Pursuant to Ordinance 1024, as adopted May 3, 2021, the boundaries of the City of Wahpeton will change for sales and use tax purposes effective October 1, 2021.
Local Taxing Jurisdiction Boundary Changes 2020
City of Bismarck, North Dakota
- Bismarck Ordinance 5952
- Bismarck Ordinance 6330
- Bismarck Ordinance 6359
- Bismarck Ordinance 6364
- Bismarck Ordinance 6377
- Bismarck Ordinance 6388
- Bismarck Ordinance 6393
- Bismarck Ordinance 6410
- Bismarck Ordinance 6411
- Bismarck Ordinance 6416
City of Fargo, North Dakota
City of Linton, North Dakota
City of Stanley, North Dakota
Local Taxing Jurisdiction Boundary Changes 2019
City of Bismarck, North Dakota
- Bismarck Corrected Resolution C-2012-3
- Bismarck Ordinance 6362
- Bismarck Resolution 6345
City of Bowman, North Dakota
City of Garrison, North Dakota
City of Grand Forks, North Dakota
- Grand Forks Ordinance 4664
- Grand Forks Ordinance 4668
- Grand Forks Ordinance 4674
- Grand Forks Ordinance 4679
- Grand Forks Ordinance 4684
- Grand Forks Ordinance 4690
City of Linton, North Dakota
City of New Salem, North Dakota
City of Stanley, North Dakota
City of Tioga, North Dakota
City of Valley City, North Dakota
Local Taxing Jurisdiction Boundary Changes 2018
City of Bismarck, North Dakota
- Bismarck Ordinance 6206
- Bismarck Ordinance 6208
- Bismarck Ordinance 6290
- Bismarck Ordinance 6296
- Bismarck Ordinance 6302
- Bismarck Ordinance 6303
- Bismarck Ordinance 6320
- Bismarck Ordinance 6325
- Bismarck Ordinance 6328
- Bismarck Ordinance 6253
- Bismarck Resolution 859274
City of Beach, North Dakota
City of Berthold, North Dakota
City of Carrington, North Dakota
City of Casselton, North Dakota
City of Grand Forks, North Dakota
- Grand Forks Ordinance 4599
- Grand Forks Ordinance 4605
- Grand Forks Ordinance 4609
- Grand Forks Ordinance 4612
City of Mandan, North Dakota
City of Minot, North Dakota
City of Tioga, North Dakota
City of Watford City, North Dakota
Boundary Tables (Excel CSV Files)
North Dakota FIPS Codes
FIPS Codes for cities and counties in North Dakota are available on the North Dakota FIPS Code Table.