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Below is a snapshot of key features of North Dakota's tax system. (Scroll Down)
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State & Local Revenue (FY08)
- General Revenue, Own-Source (GROS): $4.8 billion
- General Revenue as a Share of Income: 19.7%
- Tax Revenue: $3.2 billion
- Tax Revenue as Share of income: 13%
- Personal Income Tax (Share of Tax Revenue): 10% (42 out of 51)
- Corporate Income Tax (Share of Tax Revenue): 5.1% (12 out of 51)
- Sales & Excise Tax (Share of Tax Revenue): 30.9% (33 out of 51)
- Property Tax (Share of Tax Revenue): 23.3% (41 out of 51)
- Other Taxes (Share of Tax Revenue): .5% (50 out of 51)
Personal Income Tax Features (2011)
- Range of Tax Rates: 1.51% - 3.99%
- Standard Deduction: $5,800 ($11,600 for Married Couples)
- Personal Exemption: $3,700
- Dependent Exemption: $3,700
- Earned Income Tax Credit (EITC): None
- Personal exemption phases out for high income levels
Corporate Income Tax Features (2011)
- Range of Tax Rates: 1.68% - 5.12%
- Income Level at Which Top Rate Applies: $50,000
- Combined Reporting: Yes
- Apportionment Factor (Payroll): 33%
- Apportionment Factor (Property): 33%
- Apportionment Factor (Sales): 33%
Sales Tax Features (2011)
- State Sales Tax Rate: 5.00%
- Average Local Sales Tax Rate: 0.85%
- Average Combined State & Local Sales Tax Rate: 5.85%
- State Sales Tax Treatment of Groceries: Exempt
- Local Sales Tax Treatment of Groceries: Exempt
- Number of Services Taxed: 26 out of 168 surveyed
- Streamlined Sales Tax Membership: Full
Property Tax Features (2011)
- Does not provide a meaningful circuit breaker for non-elderly taxpayers.
Other Tax & Revenue Features (2011)
- Gasoline Tax Rate (per gallon): $0.23
- Diesel Tax Rate (per gallon): $0.23
- Cigarette Tax Rate (per pack): $0.44
- Estate or Inheritance Tax: No
- Net Lottery Sales Per Capita: $33
Tax Policy Oversight
- Tax Expenditure Report: Yes, but excludes at least one major tax
- Tax Incidence Analysis Capability: None
Last Updated August 25, 2011
Sources & Glossary
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