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North Dakota Consumer Tax Laws
More Information on Consumer Tax Laws
| Sales Tax | 5% §§57-39.2-02.1, 03.2 |
| Cigarette Tax | 5 mills* per cigarette §§57-36-06 |
| Gasoline Tax per Gallon | 21¢ §57-43.1-02 |
| Use Tax | 5% §§57-40.2-02.1 |
| Liquor Tax | Beer 8¢/gal. in barrels, 16¢ /gal. in bottles; Wine <17% 50¢ per gal.; 17-24% 60¢/gal.; Sparkling wine $1.00/gal.; Spirits $2.50/gal. §5-03-07 |
| Gambling Tax | 2.5% of 25% of wagering pool for horse races; gambling operations: 5% gross proceeds <$200,000, 10% $200,000-400,000, 15% $400,000-600,000, 20% >$600,000. §§53-06.2-11, 53-06.1-12 |
*Here the term "mills" means one one-thousandth of a dollar, so 10 mills = 10 one-thousandths of a dollar, or .01.
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- Official State Codes - Links to the official online statutes (laws) in all 50 states and DC.
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