News
North Dakota collects three types of motor fuel taxes: Motor Vehicle Fuel Tax (gasoline and gasohol), Special Fuels Tax (including diesel, biodiesel, kerosene, propane, compressed and liquefied natural gas, and other blended fuels), and Aviation Fuel Tax. Taxpayers who use fuel for purposes other than operating on public roads, such as farming, ranching, or industrial operations, may be eligible for a refund.
Tax Commissioner Brian Kroshus has announced that North Dakota’s taxable sales and purchases for the first quarter of 2026 increased by 4.24 percent compared to the same period in 2025. For January, February, and March of 2026, taxable sales and purchases totaled $5.96 billion versus $5.71 billion in the prior year.
With Tax Day quickly approaching, North Dakota Tax Commissioner Brian Kroshus reminds taxpayers to file their individual income tax returns before the upcoming April 15th deadline or apply for an extension with the Internal Revenue Service (IRS).
North Dakota Tax Commissioner Brian Kroshus reminds eligible North Dakota homeowners to apply for the Primary Residence Credit (PRC) to potentially receive up to $1600 on their property tax credit statement. The PRC helps reduce the financial burden of property taxes for homeowners who meet residency and other qualifying criteria. To date, over 156,000 applications have been received for the 2026 property tax year.
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.
Tax Commissioner Brian Kroshus has announced that the 2026 individual income tax season will open on January 26, 2026, coinciding with the date that the Internal Revenue Service (IRS) will begin to accept and process returns.
North Dakota Tax Commissioner Brian Kroshus reminds eligible homeowners that the annual Primary Residence Credit (PRC) application window is open January 1, 2026, through April 1, 2026. The PRC offers a property tax credit of up to $1,600 to help reduce property taxes for qualifying North Dakota homeowners.
Today, Tax Commissioner Brian Kroshus, Governor Kelly Armstrong, and state lawmakers shared the podium at the Capitol to discuss property tax relief in North Dakota and encouraged eligible homeowners to apply for the Primary Residence Credit program when the application period opens January 1, 2026. View the news release from Governor Armstrong here.
The North Dakota Office of State Tax Commissioner is pleased to announce Rachel VandenBurg has been selected to serve as Associate Director of Tax Administration. VandenBurg brings a wealth of experience with the agency and has been an integral part of the team.
Tax Commissioner Brian Kroshus has announced that North Dakota’s taxable sales and purchases for the third quarter of 2025 decreased by 0.48 percent compared to the same period in 2024. For July, August, and September of 2025, taxable sales and purchases totaled $7.22 billion versus $7.26 billion in the prior year.