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North Dakota Consumer Tax Laws

Oliver Wendell Holmes, Jr., Associate Justice of the Supreme Court of the United States from 1902 to 1932, once said, "Taxes are what we pay for civilized society..."

Indeed, to have a functioning society with everything from public school teachers to police, almost everyone must pay taxes. In addition to personal income taxes and property taxes, individuals in North Dakota must pay a variety of other consumer taxes. These taxes can be general taxes to raise money, like sales or use taxes, or “vice” taxes on things like alcohol, cigarettes, and gas that raise money and also try to deter individuals from buying those things.

Who Pays Consumer Taxes?

Pretty much everyone does. Most of us tend to stress about one big income tax filing each year, while not giving as much thought to the taxes we pay every day. But almost every state also charges taxes on consumer purchases as well.

One of least successful arguments against undocumented persons in the U.S. is that they don’t pay taxes. However, as you can see form all of the taxes below, if someone is living in North Dakota, they’re probably paying taxes most days.

The following chart lists the main consumer taxes in North Dakota, with additional links to more general, tax-related information. See FindLaw's Tax Law section for more articles and resources.

More Information on Consumer Tax Laws

Sales Tax 5% §§57-39.2-02.1, 03.2
Cigarette Tax 44¢ per pack of 20 cigarettes §§57-36-06
Gasoline Tax per Gallon 23¢ §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

Note: State laws are always subject to change at any time, most often through the enactment of new legislation or the decisions of higher courts.You also may want to contact a North Dakota tax attorney or consumer law attorney, or conduct your own legal research to verify the state law(s) you are researching.

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North Dakota Consumer Tax Laws: Related Resources

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