2025 Sales and Special Taxes Legislative Recap Now Available

The North Dakota Office of State Tax Commissioner has released a summary of highlights regarding sales and special tax legislation approved by the 69th Legislative Assembly and signed into law by Governor Kelly Armstrong.

The updated sales and special tax laws will take effect on various dates, with some beginning July 1, as specified in their respective bills. A detailed summary of these legislative changes is available in the 2025 Legislative Recap – Sales and Special Taxes.

Bills Highlighted within this special feature include:

• HB 1139- Fire Departments
• HB 1281- Fire Department Motor Fuel Tax Refunds
• HB 1440- Cigar Lounges
• HB 1466- Domestic and Manufacturing Distilleries
• HB 1483- Oil Extraction Tax Rate Reduction for Wells Outside Bakken or Three Forks Formation
• HB 1578- Commercial Towing Service Transfers
• SB 2038- Disclosure of Tax Incentive Information
• SB 2136- Beer Manufacturer and Beer Wholesalers Relationships
• SB 2177- Animal Agriculture Facility Infrastructure Fund
• SB 2207- Tribal Government Vehicle Purchases
• SB 2397- Development Incentive Well Oil Extraction Tax Exemption and Gas Tax Exemption
• SB 2369- Educational, Religious, or Charitable Events Held at a Publicly Owned Facility

If you have any questions regarding the implementation of these bills, please feel free to contact us at salestax@nd.gov or 701-328-1246.

For more information regarding North Dakota tax-related programs, please visit the Office of State Tax Commissioner’s website at tax.nd.gov or connect with us on social media.