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.
“Retail trade, the state’s largest revenue category and key measurement of consumer health, remained resilient, posting modest increases over the previous year in each respective quarter,” said Commissioner Kroshus. “Conversely, mining and oil extraction contracted as the year progressed, most notably in the oil sector in the second half of the year.”
Of the top industries within North Dakota, roughly half showed gains in 2025 versus 2024:
- Accommodation and Food Services - Decrease of 0.6%
- Construction - Increase of 6.3%
- Manufacturing - Decrease of 0.6%
- Mining and Oil and Gas Extraction - Decrease of 1.4%
- Real Estate and Rental and Leasing - Increase of 7.7%
- Retail Trade - Increase of 2.3%
- Wholesale Trade - Decrease of 4.0%
“Lower commodity pricing and tariff-related impacts certainly influenced purchasing activity in the energy sector, beginning in the second quarter of 2025 as energy producers made forward purchases of inputs in advance of anticipated tariffs,” said Commissioner Kroshus. “But, as the year progressed, purchases slowed in tandem with lower oil pricing and a similar dynamic was felt in the agricultural sector, the result of persistently low grain prices and concerns over federal trade policy.”
North Dakota’s largest cities saw the following percentage changes when compared to 2024’s annual report:
- Dickinson - Increase of 6.58%
- Bismarck - Increase of 2.87%
- Williston - Increase of 2.82%
- Jamestown - Increase of 2.30%
- Minot - Increase of 0.02%
- Fargo - Decrease of 1.61%
- Grand Forks - Decrease of 3.02%
Counties with the highest percent increases for 2025 (compared to 2024) included:
- Steele - Increase of 28.0%
- Divide - Increase of 18.5%
- Dickey - Increase of 14.2%
- Burke - Increase of 13.7%
- Slope - Increase of 10.5%
2025 Fourth Quarter Taxable Sales and Purchases
Fourth quarter results showed a decrease of 2.29% compared to the same period in 2024. For October, November, and December of 2025, taxable sales and purchases totaled $7.08 billion versus $7.24 billion in the prior year.
Of the 15 major industry sectors, eight reported an increase when compared to the fourth quarter of 2024. In the fourth quarter, utilities and construction rose by 27.4% and 10.7% respectively. Retail trade grew by 2.5% compared to the same timeframe in 2024, and mining and oil and gas extraction declined by 14.7%.
The fourth quarter report includes data for the largest 50 cities in North Dakota and all 53 counties. Of the 50 largest cities in the state, the highest percent increases (compared to the fourth quarter of 2024) were Crosby, Linton, Ellendale, New Town and Mayville. Counties with the highest percent increases (compared to the fourth quarter of 2024) were Steele, Divide, Dickey, Traill, and Burke.
The 2025 annual and the 2025 fourth quarter North Dakota Sales and Use Tax Statistical Reports can be accessed online at www.tax.nd.gov/data. Sales tax collections administered by the North Dakota Office of State Tax Commissioner represent a significant portion of all general fund revenue collections used to support essential services provided by state government to the citizens of North Dakota.
For more information on North Dakota tax-related matters, please visit the Office of the State Tax Commissioner’s website at tax.nd.gov or connect with us on social media.