Medium
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.
Medium
| City/County | Tax Rate | Maximum Tax | Taxable Purchase Amount Needed to Reach Maximum Tax |
|---|---|---|---|
| Aneta | 1% | $25/sale | $2,500 |
| Ashley | 1% prior to 1/1/25 2% after 1/1/25 | $25/sale prior to 1/1/25 $250/sale after 1/1/25 | $2,500 prior to 1/1/25 $12,500 after 1/1/25 |
| Beach | 1% prior to 1/1/23 2% after 1/1/23 | $25/sale prior to 1/1/23 $100/sale after 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 $25/sale after 7/1/21 | $10,000 prior to 7/1/21 $1,250 after 7/1/21 |
| Bismarck | 1.5% prior to 4/1/25 2% after 4/1/25 | $37.50/sale | $2,500 prior to 4/1/25 $1,875 after 4/1/25 |
| 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 $35/sale after 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% prior to 7/1/25 2% after 7/1/25 | $25/sale | $2,500 prior to 7/1/25 $1,250 after 7/1/25 |
| Edgeley | 3% | $50/sale | $1,667 |
| Edinburg | 1% | $25/sale | $2,500 |
| Elgin | 1% | $25/sale | $2,500 |
| Fargo | 2% prior to 4/1/25 2.25% after 4/1/25 | $50/sale prior to 4/1/25 $56.25 after 4/1/25 | $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 3% after 4/1/25 | $50/sale prior to 7/1/21 $75/sale after 7/1/21 $100/sale after 4/1/25 | $2,500 prior to 7/1/21 $3,000 after 7/1/21 $3,333 after 4/1/25 |
| Hoople | 1% | $25/sale | $2,500 |
| Hope | 2% | $50/sale | $2,500 |
| Hunter | 1% | $150/sale | $15,000 |
| 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% prior to 4/1/25 3% after 4/1/25 | $50/sale | $2,500 prior to 4/1/25 $1,667 after 4/1/25 |
| Langdon | 2% prior to 7/1/25 3% after 7/1/25 | $50/sale prior to 7/1/25 No Max Tax after 7/1/25 | $2,500 prior to 7/1/25 No Max Tax after 7/1/25 |
| 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 $50/sale after 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% prior to 1/1/25 2.25% after 1/1/25 | $25/sale prior to 1/1/25 $56.25/sale after 1/1/25 | $1,429 prior to 1/1/25 $2,500 after 1/1/25 |
| Mapleton | 1.5% prior to 7/1/24 2% after 7/1/24 | $25/sale prior to 7/1/24 No Max Tax after 7/1/24 | $1,667 prior to 7/1/24 No Max Tax after 7/1/24 |
| 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 prior to 10/1/24 $100/sale after 10/1/24 | $1,250 prior to 10/1/24 $5,000 after 10/1/24 |
| 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% prior to 7/1/24 3% after 7/1/24 | $25/sale prior to 7/1/24 $50/sale after 7/1/24 | $1,250 prior to 7/1/24 $1,667 after 7/1/24 |
| 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% prior to 1/1/25 3% after 1/1/25 | $50/sale prior to 1/1/25 $75/sale after 1/1/25 | $2,500 |
| Valley City | 2.5% | $62.50/sale | $2,500 |
| Velva | 2% | $25/sale | $1,250 |
| Wahpeton | 2% | $50/sale prior to 1/1/25 No Max Tax after 1/1/25 | $2,500 prior to 1/1/25 No Max Tax after 1/1/25 |
| 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% prior to 10/1/24 1% after 10/1/24 | $25/sale | $5,000 prior to 10/1/24 $2,500 after 10/1/24 |
| Cass County | 0.5% | $12.50/sale | $2,500 |
| Hettinger County | 0.5% | $25/sale | $5,000 |
| Morton County | 0.5% prior to 4/1/25 1% after 4/1/25 | $25/sale | $5,000 prior to 4/1/25 $2,500 after 4/1/25 |
| 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 |