Form St - Sales, Use, And Gross Receipts Tax - North Dakota Tax Commissioner Page 3
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1
2
3Local option sales, use, and gross
Line 12—Net local option tax due
• If you report local taxes in the Local Option
receipts taxes
Tax section on Form ST, and you are reporting
Add all of the amounts in column F and enter
If you reported more than ten local taxes in
a local tax for the fi rst time, enter the local
the result. This is the total amount of local tax
the past year, use the Schedule ST-Local included
tax code, name of the city or county, and
due with the return.
with your return to report all local taxes due. If
compensation rate from the list at the bottom
Line 13—Local option penalty and
you reported ten or less local option taxes in the
of these instructions.
interest
past year, the Local Option Tax section on Form
Column C—Total local option tax
If the return is unpaid or fi led after the due
ST is preprinted with information regarding each
date, a local penalty is due. Penalty and interest,
Enter the total amount of tax due for each city
local jurisdiction you reported.
including the minimum $5 penalty, applies
or county. The tax due is equal to the correct
The Schedule ST-Local lists the cities and
separately to each jurisdiction with local tax due.
amount of local sales or use tax you should
counties without compensation on page 1 and the
On line 13, enter the total amount of all penalty
have charged on sales made within the local
cities and counties with compensation on page 2.
and interest due on local taxes.
jurisdiction plus any local use tax due on untaxed
Additional instructions are available on the
goods or services subject to use tax because they
Line 14—Total due with return
department’s web site or by contacting our offi ce.
were stored, used or consumed within the local
Instructions for reporting local option
Add lines 11, 12, and 13 to calculate the total
jurisdiction.
taxes:
amount due with the return.
Column E—Compensation allowance
• Report all local tax amounts in dollars and
Make your check payable to North
Some local jurisdictions provide compensation
Dakota Tax Commissioner.
cents.
to permit holders for collecting and remitting
• Report all local taxes in one place. Do not
The taxpayer or taxpayer’s agent must sign
local tax. Multiply the tax in column C times the
report some local taxes on Form ST and other
the return. Please PRINT the name, title and
compensation rate in column D. Compensation
local taxes on Schedule ST-Local. If reporting
phone number of a contact person who can
may not exceed the maximum amount listed
ten or less local taxes, use the Local Option
answer questions about this return.
below and is not allowed if the return is late or
Tax section on Form ST. To report more than
underpaid. Note: If amount in column C is
Offi ce of State Tax Commissioner
ten local taxes, report all on Schedule ST-
negative, enter zero in column E.
PO Box 5623
Local.
Bismarck, ND 58506-5623
• If you use Schedule ST-Local, all local codes,
Column F—Net local option tax due
Phone: 701.328.1246
city/county names, and compensation rates are
Subtract the compensation in column E from
preprinted on the schedule. Additional ST-
the total local tax in column C and enter the
Local Schedules and instructions are available
result.
at or by calling 701-328-1246.
Local Option Taxes: Code/Jurisdiction Name/Compensation Rate/Tax Rate
0
0
0
2
0
223 Streeter
0
............1%
220 Anamoose
....... 1%
209 Drake
.............. 2%
143 Halliday
............1%
121 Linton
...............2%
217 New Salem
.......1%
0
0
4
0
0
231 Surrey
0
..............2%
203 Aneta
.............. 1%
157 Drayton
..........1½%
158 Hankinson
.........2%
136 Lisbon
...............2%
197 Northwood
.....1½%
0
162 Ashley
1
............. 1%
204 Dunseith
0
...........1%
202 Hannaford
0
.........1%
193 Maddock
0
...........2%
146 Oakes
3
................2%
132 Tioga
.............2½%
0
156 Beach
0
.............. 1%
148 Edgeley
2
.............2%
112 Harvey
3
..............1%
108 Mandan
3
.............1%
189 Oxbow
0
..............1%
195 Tower City
.......1%
0
0
0
0
0
2
133 Belfi eld
........... 2%
176 Edinburg
...........1%
222 Harwood
...........1%
218 Mapleton
........1½%
208 Page
..................1%
170 Towner
.............1%
0
0
0
0
0
182 Turtle Lake
0
......2%
138 Berthold
.......... 1%
179 Elgin
.................1%
164 Hatton
...............2%
227 Max
...................1%
130 Park River
.........2%
2
2
2
0
0
211 Underwood
0
...1½%
200 Beulah
............. 1%
131 Ellendale
...........1%
180 Hazelton
...........1%
150 Mayville
...........2%
119 Pembina
.........2½%
2
0
3
0
0
113 Valley City
0
....2½%
229 Bisbee
............. 2%
166 Enderlin
............2%
134 Hazen
................1%
140 McClusky
.........1%
151 Portland
............2%
0
102 Bismarck
3
......... 1%
206 Fairmount
0
.........2%
142 Hettinger
0
........1½%
188 McVille
0
.............2%
154 Powers Lake
3
.....1%
175 Velva
................2%
7
122 Bottineau
2
........ 2%
105 Fargo
0
.................2%
168 Hillsboro
0
...........2%
178 Medora
0
..........2½%
232 Ray
0
................1½%
111 Wahpeton
.........2%
0
126 Bowman
0
.......... 1%
167 Finley
0
................2%
172 Hoople
3
..............1%
187 Michigan
0
........1½%
198 Reeder
0
...............1%
160 Walhalla
...........2%
3
0
0
0
0
0
196 Buffalo
............ 2%
221 Forman
...........1½%
185 Hope
.................2%
169 Milnor
............1½%
152 Regent
...............2%
502 Walsh Co.
......¼%
2
0
0
0
0
505 Ward County
0
..½%
161 Cando
............. 2%
177 Fort Ransom
.....2%
110 Jamestown
........2%
214 Minnewaukan
...2%
159 Richardton
........2%
0
0
0
5
0
183 Washburn
3
.........2%
124 Carrington
....... 1%
210 Gackle
...............1%
117 Kenmare
...........2%
103 Minot
................2%
199 Rolette
..............1%
3
191 Carson
0
............. 1%
139 Garrison
0
............2%
135 Killdeer
0
..........1½%
216 Minto
3
................1%
125 Rolla
0
.................2%
171 Watford City
....1%
0
501 Cass County
0
... ½%
219 Glenburn
0
...........2%
230 Kindred
0
..........1½%
114 Mohall
0
..............1%
118 Rugby
2
...............2%
129 West Fargo
.......1%
0
163 Casselton
0
........ 1%
212 Glen Ullin
0
.........1%
165 Kulm
0
.................2%
153 Mott
0
..................2%
190 Scranton
0
............1%
226 Westhope
..........1%
0
3
0
2
0
3
127 Cavalier
........... 2%
107 Grafton
.............2%
213 Lakota
...............1%
173 Munich
.............1%
233 South Heart
.......2%
109 Williston
..........2%
0
6
0
2
3
184 Wilton
3
..............2%
141 Cooperstown
1½%
101 Grand Forks
...1¾%
149 LaMoure
...........2%
144 Napoleon
..........2%
186 St. John
.............1%
0
0
3
0
3
205 Wimbledon
0
......1%
116 Crosby
............ 2%
225 Granville
...........2%
123 Langdon
............2%
201 Neche
................2%
137 Stanley
...........1½%
3
0
0
0
0
155 Wishek
3
..........1½%
104 Devils Lake
..... 2%
192 Grenora
.............1%
128 Larimore
...........1%
194 New England
....2%
147 Steele
...............2%
0
106 Dickinson
0
.... 1½%
207 Gwinner
0
............1%
215 Leonard
0
.............2%
174 New Leipzig
0
.....1%
503 Steele County
0
..1%
224 Woodworth
......1%
0
181 Lidgerwood
0
......1%
145 New Rockford
0
..2%
120 Strasburg
2
..........2%
228 Wyndmere
.......2%
The Local tax ordinance does not provide for permit holder compensation.
0
Compensation rate is 3% up to a maximum amount of $33.33 on a monthly return or $100 on a quarterly return.
1
Compensation rate is 3% up to a maximum amount of $50 on a monthly return or $150 on a quarterly return.
2
Compensation rate is 3% up to a maximum amount of $83.33 on a monthly return or $250 on a quarterly return.
3
Compensation rate is 3% with no maximum.
4
Compensation rate is 5% up to a maximum amount of $83.33 on a monthly return or $250 on a quarterly return.
5
Compensation rate is 5% up to a maximum amount of $166.67 on a monthly return or $500 on a quarterly return.
6
Compensation rate is 3% up to a maximum of $37.50 per month.
7
Offi ce of State Tax Commissioner, PO Box 5623, Bismarck, North Dakota 58506-5623
Phone: 701.328.1246,
21997
(Instructions revised 4/13)
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