Some city and county ordinances impose a local maximum tax that may apply to a single transaction. It is sometimes referred to as the local tax "cap" or "max tax." If the local tax paid on an invoice is greater than the local maximum tax, purchasers may apply to the Office of the State Tax Commissioner for a refund of the local sales tax collected beyond the maximum tax.
Local Maximum Tax applies to each individual purchase (invoice) unless otherwise specified. Only cities and counties who impose a maximum tax are listed.
| City/County | Tax Rate | Maximum Tax |
Taxable Purchase Amount Needed to Reach Maximum Tax |
|---|---|---|---|
| Aneta | 1% | $25/sale | $2,500 |
| Ashley | 1% | $25/sale | $2,500 |
| Beach |
1% prior to 1/1/23 2% after 1/1/23 |
$25/sale prior to 1/1/23 |
$2,500 prior to 1/1/23 $5,000 after 1/1/23 |
| Berthold | 1% | $25/sale | $2,500 |
| Beulah | 2% | $25/sale | $1,250 |
| Binford | 2% |
$200/sale prior to 7/1/21 |
$10,000 prior to 7/1/21 $1,250 after 7/1/21 |
| Bismarck | 1.5% | $37.50/sale | $2,500 |
| Bottineau | 2% | $50/sale | $2,500 |
| Bowman | 2% | $50/sale | $2,500 |
| Buffalo | 2% | $25/sale | $1,250 |
| Carpio | 1.5% | $25/sale | $1,667 |
| Carrington | 2% | $25/sale | $1,250 |
| Carson | 1% | $25/sale | $2,500 |
| Casselton | 2% | $25/sale | $1,250 |
| Cavalier | 2% | $37.50/sale | $1,875 |
| Crosby | 3% | $75/sale | $2,500 |
| Devils Lake |
2.25% prior to 1/1/23 2.5% after 1/1/23 |
$25/sale prior to 1/1/23 |
$1,112 prior to 1/1/23 $1,400 after 1/1/23 |
| Dickinson | 1.5% | $100/sale | $6,667 |
| Drayton | 1.5% | $25/sale | $1,667 |
| Dunseith | 1% | $25/sale | $2,500 |
| Edgeley | 3% | $50/sale | $2,500 |
| Edinburg | 1% | $25/sale | $2,500 |
| Elgin | 1% | $25/sale | $2,500 |
| Fargo | 2% | $50/sale | $2,500 |
| Fessenden | 2% | $50/sale | $2,500 |
| Finley | 2% | $50/sale | $2,500 |
| Fort Ransom | 2% | $25/sale | $1,250 |
| Garrison | 2% | $50/sale | $2,500 |
| Glenburn | 2% | $25/sale | $1,250 |
| Glen Ullin | 1% | $25/sale | $2,500 |
| Grand Forks | 2.25% | $56.25/sale | $2,500 |
| Grenora | 1% | $25/sale | $2,500 |
| Halliday | 1% | $25/sale | $2,500 |
| Hankinson |
2% prior to 10/1/21 3% after 10/1/21 |
$50/sale prior to 10/1/21 $75/sale after 10/1/21 |
$2,500 |
| Hannaford | 1% | $50/sale | $5,000 |
| Harvey | 2% | $50/sale | $2,500 |
| Hatton | 2.5% | $25/sale | $1,000 |
| Hazelton | 2% | $35/sale | $1,750 |
| Hazen | 1.5% | $25/sale | $1,667 |
| Hettinger | 1.5% | $37.50/sale | $2,500 |
| Hillsboro |
2% prior to 7/1/21 2.5% after 7/1/21 |
$50/sale prior to 7/1/21 $75/sale after 7/1/21 |
$2,500 prior to 7/1/21 $3,000 after 7/1/21 |
| Hoople | 1% | $25/sale | $2,500 |
| Hope | 2% | $50/sale | $2,500 |
| Jamestown | 2.5% | $50/sale prior to 1/1/20 $75/sale after 1/1/20 |
$3,000 |
| Kenmare | 2% | $50/sale | $2,500 |
| Kindred | 2% | $50/sale | $2,500 |
| Kulm | 2% | $50/sale | $2,500 |
| LaMoure | 2% | $50/sale | $2,500 |
| Langdon | 2% | $50/sale | $2,500 |
| Larimore | 2% | $25/sale prior to 7/1/19 $50/sale after 7/1/19 |
$2,500 |
| Lidgerwood |
2% prior to 1/1/21 3% after 1/1/21 |
$25/sale prior to 1/1/21 |
$1,250 prior to 1/1/21 $1,667after 1/1/21 |
| Lincoln | 1% | $25/sale | $2,500 |
| Linton | 2% | $250/sale | $12,500 |
| Lisbon | 2.5% | $62.50/sale | $2,500 |
| Maddock | 2% | $25/sale | $1,250 |
| Mandan | 1.75% | $25/sale | $1,429 |
| Mapleton | 1.5% | $25/sale | $1,667 |
| Max |
1% prior to 4/1/23 2.5% after 4/1/23 |
$25/sale prior to 4/1/23 No Max Tax after 4/1/23 |
$2,500 prior to 4/1/23 No Max Tax after 4/1/23 |
| Mayville | 2% | $50/sale | $2,500 |
| McClusky | 2% | $25/sale | $1,250 |
| McVille | 2% | $50/sale | $2,500 |
| Medina | 1% | $25/sale | $2,500 |
| Medora | 2.5% | $50/single unit | $2,000/single unit |
| Michigan | 2% | $25/sale | $1,250 |
| Milnor | 2.5% | $25/sale | $1,000 |
| Minot | 2% | $100/sale | $5,000 |
| Minto | 1% | $25/sale | $2,500 |
| Mohall | 2% | $25/sale | $1,250 |
| Mott | 2% | $25/sale | $1,250 |
| Munich | 1% | $25/sale | $2,500 |
| Napoleon | 2% | $50/sale | $2,500 |
| Neche | 2% | $50/sale | $2,500 |
| New England | 2% | $100/sale | $5,000 |
| New Leipzig |
1% prior to 1/1/23 2% after 1/1/23 |
$25/sale prior to 1/1/23 $50/sale after 1/1/23 |
$2,500 |
| New Rockford | 2.5% | $50/sale | $2,000 |
| New Town |
1% prior to 1/1/23 2% after 1/1/23 |
$25/sale prior to 1/1/23 No Max Tax after 1/1/23 |
$2,500 prior to 1/1/21 No Max Tax after 1/1/23 |
| Northwood |
1.5% prior to 1/1/21 2.5% from 1/1/21 to 12/31/22 3% after 1/1/23 |
$37.50/sale prior to 1/1/21 $25/sale after 1/1/21 |
$2,500 prior to 1/1/21 $1,000 from 1/1/21 to 12/31/22 $834 after 1/1/23 |
| Oakes | 2% | $25/sale | $1,250 |
| Page | 2% | $50/sale | $2,500 |
| Pembina | 2.5% | $50/sale | $2,000 |
| Portland | 2% | $50/sale | $2,500 |
| Powers Lake | 1% | $25/sale | $2,500 |
| Reeder | 1% | $25/sale | $2,500 |
| Richardton |
2% prior to 1/1/22 2.5% after 1/1/22 |
$100/sale prior to 1/1/22 No Max Tax after 1/1/22 |
$5,000 prior to 1/1/21 No Max Tax after 1/1/22 |
| Rolette | 2% | $25/sale | $1,250 |
| Rolla | 2% | $25/sale | $1,250 |
| Rugby | 2% | $25/sale | $1,250 |
| Scranton | 1% | $25/sale | $2,500 |
| St. John | 1% | $25/sale | $2,500 |
| Stanley | 1.5% | $25/sale | $1,667 |
| Tower City | 2% | $25/sale | $1,250 |
| Towner | 2% | $25/sale | $1,250 |
| Turtle Lake | 2% | $50/sale | $2,500 |
| Valley City | 2.5% | $62.50/sale | $2,500 |
| Velva | 2% | $25/sale | $1,250 |
| Wahpeton | 2% | $50/sale | $2,500 |
| Walhalla | 2% | $50/sale | $2,500 |
| Westhope | 2% | $25/sale | $1,250 |
| Williston | 2% | $50/sale | $2,500 |
| Wilton | 2% | $50/sale | $2,500 |
| Wimbledon |
1% prior to 1/1/21 2% after 1/1/21 |
$25/sale prior to 1/1/21 $50/sale after 1/1/21 |
$2,500 |
| Woodworth | 1% | $30/sale | $3,000 |
| Burleigh County | 0.5% | $25/sale | $5,000 |
| Cass County | 0.5% | $12.50/sale | $2,500 |
| Hettinger County | 0.5% | $25/sale | $5,000 |
| Morton County | 0.5% | $25/sale | $5,000 |
| Steele County | 1% | $25/sale | $2,500 |
| Walsh County | 0.25% | $25/sale | $10,000 |
| Ward County | 0.5% | $12.50/sale prior to 1/1/23 $50/sale after 1/1/23 |
$2,500 prior to 1/1/23 $10,000 after 1/1/23 |