Go to Wolters Kluwer VitalLaw.comGo to Wolters Kluwer VitalLaw.com
VitalLaw®
  • Find answers to your questions
  • Log in to access your subscriptions
In depth. On point.
In depth. On point.
  • Home
  • Legal Directory
  • Home
  • Legal Directory
In depth. On point.
  • Articles
    • Articles
  • Organizations
    • Organizations
    • Alaska—Severance Tax: Anchorage Responsible for Natural Gas Production Tax Obligations
    • Illinois—Motor Fuel Tax: 2025 to 2026 County Rates Announced
    • Illinois—Sales and Use Tax: Mount Zion to Impose Cannabis Tax Beginning July 1
    • Indiana—Sales and Use Tax: May 2026 Gasoline Use Tax Rate Announced
    • Indiana—Sales and Use Tax: Suspension of Gasoline Use Tax Discussed
    • Maine—Corporate Income Tax: Affordable Housing Credit Extended
    • Maine—Corporate, Personal Income Taxes: Maine Decouples from IRC Sec. 168(k)
    • Maine—Corporate, Personal Income Taxes: Subtraction Allowed for Gain on Transfer for Mobile Home Property
    • Maine—Multiple Taxes: Independent Office of Tax Appeals Established
    • Michigan—Corporate Income, Sales and Use Taxes: Additional Tax Relief Provided Due to Severe Weather
    • Missouri—Multiple Taxes: Voters to Decide Whether to Grant Legislature Authority to Expand Sales and Use Tax Base to Permanently Eliminate the State Individual Income Tax
    • Missouri—Property Tax: Constitutionality of Airport Property Valuation Statute Upheld
    • Nebraska—Corporate Income, Sales and Use Taxes: Advantage Act Tier 6 Base-Year Employee Calculations Amended
    • Nebraska—Miscellaneous Tax: 911 Wireless Surcharge Rate Amended
    • Nebraska—Motor Fuel Tax: Tax on Dyed Diesel Fuel Authorized
    • Nebraska—Sales and Use Tax: Department of Motor Vehicles and Department of Revenue Authorized to Determine Vehicle Owner's Tax Liability
    • New York City—Property Tax: Building Owner Required to Use Judicial Appeal Process Under Article 7
    • New York—Insurance Tax: Reinsurance Allocation Percentages Released
    • North Carolina—Multiple Taxes: Governor's Recommended Budget Includes Targeted Tax Relief
    • North Dakota—Sales and Use Tax: Local Rate Changes Announced
    • Oregon—Corporate Income Tax: Tax Credit Established For Newly Chartered Banks
    • Oregon—Miscellaneous Tax: Transient Lodging Tax Increased
    • Oregon—Property Tax: Definition of Farm Use Clarified
    • Vermont—Sales and Use Tax: New Local Option Taxes Announced
    • Wisconsin—Personal Income Tax: Amended Return Filed Too Late
  • Articles
    • Articles
  • Organizations
    • Organizations

    State Tax Day - Current, S.20, North Dakota—Sales and Use Tax: Local Rate Changes Announced, (Apr 23, 2026)

    North Dakota has announced the following local sales and use tax changes effective July 1, 2026: (1) the city of Drayton will increase its city sales, use, and gross receipts tax to 3.5%; (2) the city of Oakes will remove its maximum tax (refund cap) ...

    North Dakota has announced the following local sales and use tax changes effective July 1, 2026: (1) the city of Drayton will increase its city sales, use, and gross receipts tax to 3.5%; (2) the city of Oakes will remove its maximum tax (refund cap); and (3) the city of Scranton, which currently imposes a 1% sales and gross receipts tax, will impose a sales, use, and gross receipts tax at a rate of 2%.

    The announcement also discusses maximum tax amounts, vendor compensation, and exemptions.

    Local Tax Changes, North Dakota Office of State Tax Commissioner, April 2026

    © 2026 CCH Incorporated and its affiliates and licensors. All rights reserved.

    • Manage Cookie Preferences
    • Privacy Statement
    • Terms of Use