Tax Commissioner Brian Kroshus has announced that North Dakota’s taxable sales and purchases for the 2nd quarter of 2025 increased by 3.4 percent compared to the same period in 2024. For April, May, and June of 2025, taxable sales and purchases totaled $7.08 billion versus $6.85 billion in the prior year.
“While purchasing activity in the second quarter, particularly in the industrial sector, indicates a relatively stable economic environment, tariff-induced buying activity or front-loading by companies in advance of trade agreement deadlines imposed on key U.S. trading partners, likely contributed to the year-over-year gain,” said Kroshus. “The extent to which that occurred, however, won’t be fully known until the latter part of this year and into 2026.”
Notably, utilities and construction rose by 87.1% and 10.5% respectively. Retail trade, the state’s largest revenue category, also posted a positive result, growing by 2.5% compared to the same timeframe in 2024. Arts, entertainment and recreation in tandem with accommodation and food services declined by 2.7% and 2.1% each.
“Overall, the state still experienced moderate growth during a period of significant and arguably, unprecedented economic uncertainty due to tariffs, which is encouraging,” noted Kroshus. “However, given the unique set of circumstances, the effect tariff-related influencers had on buying behavior won’t be completely understood until we see a return to more normalized conditions.”
Performance of the top growth categories in the 2nd quarter:
- Mining and Oil and Gas Extraction – Increase of 7.4%
- Utilities – Increase of 87.1%
- Construction – Increase of 10.5%
- Retail Trade – Increase of 2.5%
- Real Estate and Rental and Leasing – Increase of 7.7%
Categories posting declines versus prior year during the 2nd quarter:
- Arts, Entertainment, and Recreation – Decrease of 2.7%
- Accommodation and Food Services – Decrease of 2.1%
- Transportation and Warehousing – Decrease of 9.7%
- Other Services (except Public Admin) – Decrease of 8.0%
“Regional performance for North Dakota’s largest cities mirrored activity in the industrial space, with western communities including Williston and Dickinson, posting significant gains over the prior year in contrast to their eastern counterparts, Fargo and Grand Forks, which experienced noticeable declines compared to the same period last year,” said Kroshus.
Percent changes for the second quarter of 2025 (compared to the 2nd quarter of 2024) for the largest cities in North Dakota were as follows:
- Bismarck – Increase of 5.2%
- Dickinson – Increase of 7.8%
- Fargo – Decrease of 1.5%
- Grand Forks – Decrease of 5.7%
- Jamestown – Increase of 4.1%
- Minot – Increase of 2.4%
- Williston – Increase of 7.9%
Of the 50 largest communities in North Dakota, the highest percentage of increases for the second quarter of 2025 (compared to the second quarter of 2024) were as follows:
- Belfield – Increase 12.3%
- Burlington – Increase 75.1%
- Ellendale – Increase 17.5%
- Mayville – Increase 10.5%
- Tioga – Increase 12.4%
Counties with the highest percentage of increases for the second quarter of 2025 (compared to the second quarter of 2024) were as follows:
- Bottineau County – Increase 23.3%
- Bowman County – Increase 17.0%
- Burke County – Increase 23.8%
- Nelson County – Increase 13.1%
- Sioux County – Increase 23.2%
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.