Form St - Sales, Use, And Gross Receipts Tax Return Instructions Page 3
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1
2
3
4Local option sales, use, and gross
and instructions are available at
from the total local tax in column C and
receipts taxes
enter the result.
or by calling
If you reported more than ten local taxes
701-328-3470.
Line 12—Net local option tax due
in the past year, use the Schedule ST-
• If you report local taxes in the Local
Add all of the amounts in column F and
Local included with your return to report
Option Tax section on Form ST, and you
enter the result. This is the total amount of
all local taxes due. If you reported ten or
are reporting a local tax for the fi rst time,
local tax due with the return.
less local option taxes in the past year, the
enter the local tax code, name of the city
Local Option Tax section on Form ST is
Line 13—Local option penalty and
or county, and compensation rate from the
preprinted with information regarding each
interest
list at the bottom of these instructions.
local jurisdiction you reported.
If the return is unpaid or fi led after the
Column C—Total local option tax
The Schedule ST-Local lists the cities
due date, a local penalty is due. Penalty and
Enter the total amount of tax due for each
and counties without compensation on
interest, including the minimum $5 penalty,
city or county. The tax due is equal to the
page 1 and the cities and counties with
applies separately to each jurisdiction with
correct amount of local sales or use tax you
compensation on page 2. Additional
local tax due. On line 13, enter the total
should have charged on sales made within
instructions are available on the
amount of all penalty and interest due on
the local jurisdiction plus any local use tax
department’s web site or by contacting our
local taxes.
due on untaxed goods or services subject to
offi ce.
Line 14—Total due with return
use tax because they were stored, used or
Instructions for reporting local
Add lines 11, 12, and 13 to calculate the
consumed within the local jurisdiction.
option taxes:
total amount due with the return.
• Report all local tax amounts in dollars and
Column E—Compensation allowance
Make your check payable to North
cents.
Some local jurisdictions provide
Dakota Tax Commissioner.
• Report all local taxes in one place. Do not
compensation to permit holders for
collecting and remitting local tax. Multiply
report some local taxes on Form ST and
The taxpayer or taxpayer’s agent must
the tax in column C times the compensation
other local taxes on Schedule ST-Local.
sign the return. Please PRINT the name,
rate in column D. Compensation may not
If reporting ten or less local taxes, use the
title and phone number of a contact
Local Option Tax section on Form ST. To
exceed the maximum amount listed below
person who can answer questions about
report more than ten local taxes, report all
and is not allowed if the return is late or
this return.
on Schedule ST-Local.
underpaid. Note: If amount in column C
Offi ce of State Tax Commissioner
• If you use Schedule ST-Local, all
is negative, enter zero in column E.
600 E. Boulevard Ave, Dept. 127
local codes, city/county names, and
Column F—Net local option tax due
Bismarck, ND 58505-0553
compensation rates are preprinted on the
Phone: 701.328.3470
Subtract the compensation in column E
schedule. Additional ST-Local Schedules
Local Option Taxes: Code/Jurisdiction Name/Compensation Rate
Tax Rate of 1%
203 Aneta
0
105 Fargo
0
128 Larimore
0
198 Reeder
0
Other Rates
162 Ashley
1
167 Finley
0
215 Leonard
0
152 Regent
0
0
133 Belfi eld
0
.................2%
169 Milnor
................. 1½%
156 Beach
0
177 Fort Ransom
0
181 Lidgerwood
0
159 Richardton
0
2
214 Minnewaukan
0
..... 1½%
122 Bottineau
.............2%
138 Berthold
0
210 Gackle
0
136 Lisbon
0
199 Rolette
0
5
161 Cando
2
...................2%
103 Minot
..................... 2%
200 Beulah
2
212 Glen Ullin
0
108 Mandan
3
118 Rugby
2
0
153 Mott
0
.................... 1½%
127 Cavalier
............1½%
102 Bismarck
3
192 Grenora
0
218 Mapleton
0
190 Scranton
0
0
3
197 Northwood
......... 1½%
104 Devils Lake
.........2%
126 Bowman
0
207 Gwinner
0
140 McClusky
0
186 St. John
3
0
146 Oakes
3
.................. 1½%
106 Dickinson
.........1½%
196 Buffalo
3
143 Halliday
0
188 McVille
0
137 Stanley
3
0
2
130 Park River
.............. 2%
148 Edgeley
.................2%
0
0
3
0
124 Carrington
158 Hankinson
216 Minto
503 Steele County
0
151 Portland
0
................. 2%
139 Garrison
................2%
191 Carson
0
202 Hannaford
0
114 Mohall
0
120 Strasburg
2
0
6
125 Rolla
................... 1½%
101 Grand Forks
......1¾%
0
3
2
0
163 Casselton
112 Harvey
173 Munich
132 Tioga
3
147 Steele
0
..................... 2%
107 Grafton
.................2%
141 Cooperstown
0
164 Hatton
0
144 Napoleon
2
195 Tower City
0
0
0
211 Underwood
......... 1½%
168 Hillsboro
..............2%
0
2
0
2
116 Crosby
180 Hazelton
201 Neche
170 Towner
113 Valley City
0
............. 2%
110 Jamestown
0
...........2%
209 Drake
0
134 Hazen
3
194 New England
0
182 Turtle Lake
0
4
0
111 Wahpeton
............ 1½%
135 Killdeer
..............1½%
0
0
0
0
157 Drayton
142 Hettinger
174 New Leipzig
175 Velva
502 Walsh County
0
....... ¼%
149 LaMoure
0
...........1½%
204 Dunseith
0
172 Hoople
3
145 New Rockford
0
160 Walhalla
0
0 ......
2
504 Williams County
½%
121 Linton
...................2%
0
0
0
3
176 Edinburg
185 Hope
217 New Salem
183 Washburn
109 Williston
3
................ 2%
193 Maddock
0
...........1½%
179 Elgin
0
117 Kenmare
0
189 Oxbow
0
171 Watford City
3
0
150 Mayville
..............2%
2
0
0
0
131 Ellendale
165 Kulm
208 Page
129 West Fargo
178 Medora
0
............. 2½%
166 Enderlin
0
213 Lakota
0
119 Pembina
0
184 Wilton
3
0
187 Michigan
.......... 1½%
0
3
3
0
206 Fairmont
123 Langdon
154 Powers Lake
205 Wimbledon
155 Wishek
0
501 Cass County
0
..........½%
Tax Repealed 4-1-03
0
The Local tax ordinance does not provide for permit holder compensation.
1
Compensation rate is 3% up to a maximum amount of $33.33 on a monthly return or $100 on a quarterly return.
2
Compensation rate is 3% up to a maximum amount of $50 on a monthly return or $150 on a quarterly return.
3
Compensation rate is 3% up to a maximum amount of $83.33 on a monthly return or $250 on a quarterly return.
4
Compensation rate is 3% with no maximum.
5
Compensation rate is 5% up to a maximum amount of $83.33 on a monthly return or $250 on a quarterly return.
6
Compensation rate is 5% up to a maximum amount of $166.67 on a monthly return or $500 on a quarterly return.
Offi ce of State Tax Commissioner, 600 E. Boulevard Ave. Dept 127, Bismarck, North Dakota 58505-0553
Phone: 701.328.3470,
21997
(Instructions revised 07/07)
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