Form St - Sales, Use, And Gross Receipts Tax Return Instructions Page 4
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2
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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
report some local taxes on Form ST and
collecting and remitting local tax. Multiply
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,
If reporting ten or less local taxes, use the
rate in column D. Compensation may not
title and phone number of a contact
exceed the maximum amount listed below
Local Option Tax section on Form ST. To
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.
underpaid. Note: If amount in column C
on Schedule ST-Local.
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
206 Fairmont
0
128 Larimore
0
198 Reeder
0
Other Rates
162 Ashley
1
105 Fargo
0
215 Leonard
0
152 Regent
0
0
0
178 Medora
............. 2½%
133 Belfi eld
.................2%
0
0
0
0
156 Beach
167 Finley
181 Lidgerwood
159 Richardton
0
2
187 Michigan
.......... 1½%
122 Bottineau
.............2%
0
0
0
0
138 Berthold
177 Fort Ransom
136 Lisbon
199 Rolette
0
161 Cando
2
...................2%
169 Milnor
................. 1½%
2
0
3
2
200 Beulah
210 Gackle
108 Mandan
118 Rugby
214 Minnewaukan
0
..... 1½%
127 Cavalier
0
............1½%
102 Bismarck
3
212 Glen Ullin
0
218 Mapleton
0
190 Scranton
0
3
103 Minot
5
..................... 2%
104 Devils Lake
.........2%
126 Bowman
0
192 Grenora
0
140 McClusky
0
186 St. John
3
0
0
153 Mott
.................... 1½%
106 Dickinson
.........1½%
196 Buffalo
3
207 Gwinner
0
188 McVille
0
137 Stanley
3
0
2
197 Northwood
......... 1½%
148 Edgeley
.................2%
124 Carrington
0
143 Halliday
0
216 Minto
3
503 Steele County
0
3
0
146 Oakes
.................. 1½%
139 Garrison
................2%
0
0
0
2
191 Carson
158 Hankinson
114 Mohall
120 Strasburg
0
6
130 Park River
.............. 2%
101 Grand Forks
......1¾%
0
0
2
0
163 Casselton
202 Hannaford
173 Munich
132 Tioga
0
107 Grafton
3
.................2%
151 Portland
................. 2%
141 Cooperstown
0
112 Harvey
3
144 Napoleon
2
195 Tower City
0
125 Rolla
0
................... 1½%
168 Hillsboro
0
..............2%
116 Crosby
0
164 Hatton
0
201 Neche
0
170 Towner
2
0
147 Steele
0
..................... 2%
110 Jamestown
...........2%
209 Drake
0
180 Hazelton
2
194 New England
0
182 Turtle Lake
0
0
0
211 Underwood
......... 1½%
117 Kenmare
..............2%
157 Drayton
0
134 Hazen
3
174 New Leipzig
0
160 Walhalla
0
0
0
113 Valley City
............. 2%
135 Killdeer
..............1½%
204 Dunseith
0
142 Hettinger
0
145 New Rockford
0
183 Washburn
3
0
0
175 Velva
...................... 2%
165 Kulm
....................2%
0
3
0
3
176 Edinburg
172 Hoople
217 New Salem
171 Watford City
4
0
...........1½%
111 Wahpeton
............ 1½%
149 LaMoure
0
0
0
0
179 Elgin
185 Hope
189 Oxbow
129 West Fargo
0
121 Linton
2
...................2%
502 Walsh County
....... ¼%
131 Ellendale
2
213 Lakota
0
208 Page
0
184 Wilton
3
504 Williams County
0 ......
½%
193 Maddock
0
...........1½%
166 Enderlin
0
123 Langdon
3
119 Pembina
0
205 Wimbledon
0
0
109 Williston
3
................ 2%
150 Mayville
..............2%
154 Powers Lake
3
155 Wishek
3
0
501 Cass County
..........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 10/07)
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