North Dakota

2015 Sales and Use Tax

Statistical Report

Sales Occurring
in Calendar Year 2015
This report can be accessed at: www.nd.gov/tax

State of North Dakota

Office of State Tax Commissioner

Ryan Rauschenberger, Commissioner

Office of State Tax Commissioner

Table of Contents

Introduction ....................................................................................................... 1-3

Summary of Changes in Sales and Use Tax Rates and Tax Bases......................... 3-6

Statistics by County

Table 1
Taxable Sales and Taxable Purchases by County, Calendar Year 2015......................... 7

Table 2
Comparison of Taxable Sales and Comparison of Taxable Sales and
Taxable Purchases, by County, Calendar Years 2014 and 2015.................................. 8

Statistics by City

Table 3
Taxable Sales and Taxable Purchases, 200 Largest Cities,
Calendar Year 2015........................................................................................ 9-12

Table 4
Comparison of Taxable Sales and Comparison of Taxable Sales
and Taxable Purchases, 200 Largest Cities, Calendar Years 2014
and 2015.....................................................................................................13-16

Statistics by Industry

Table 5
Comparison of Taxable Sales and Purchases by Industry,
Calendar Years 2014 and 2015........................................................................... 17

Introduction

Reporting Period
This report contains statistics of taxable sales and taxable purchases made during calendar year
2015. The taxable sales and taxable purchases are provided by businesses to the Office of State Tax
Commissioner on quarterly or monthly returns.
This report is used primarily as a summary of the economic activity that occurs throughout the
regions of the state. In recognition that the primary focus of this report is as an economic indicator,
not as a summary of state tax revenues, sales tax collections are no longer contained in this report.
Collections statistics are available from the Office of Management and Budget or the Office of Tax
Commissioner.

Comparisons
Taxable sales and taxable sales plus purchases reported for the current year are compared with those
reported for the prior year by county on Table 2 and by city on Table 4. (For an explanation of
taxable sales, taxable purchases, or tax base, see the Definition of Terms section of this report.)
Some data cannot be attributed to the county or city in which the sale or purchase was made, such as
data from consolidated and out-of-state returns. This data is excluded from any particular county or
city in the first four tables and is reported at the end of Tables 1 through 4.
All taxable sales and taxable purchases reported for the current year are compared to the prior year
in Table 5. This table compares activity by industry in North Dakota using the 2012 North American
Industrial Classification System (NAICS). Some industries are characterized by a higher than normal
amount of taxable purchases or by an unusually large number of out-of-state returns. Therefore, by
including all returns and all taxable sales and taxable purchases, the comparisons in Table 5 more
likely capture sales activity within a particular industry.
Cautionary Note: Caution is urged in drawing conclusions from comparisons made of individual
county and city totals shown in this report. Statistics in this report are not necessarily a completely
accurate measure of any particular level of economic activity in the state or in any county or city for
any specific year. For example, businesses that deal only in exempt sales or services do not file sales
tax returns and, therefore, their sales are not included in this report. A complete economic analysis
should include other economic factors that are indicators of business activity, in addition to the
statistics reported here.

-1-

Definition of Terms
Taxable Sales. Taxable sales are gross sales less nontaxable sales. Businesses must remit sales tax
on taxable sales. For a historical account of major sales tax exemptions, see Summary of Changes in
Sales and Use Tax Rates and Tax Base on page 3 of this report.
Taxable Purchases. Taxable purchases are taxable goods purchased by businesses for their own use
on which they did not pay sales tax to suppliers. Also included are purchases of goods by businesses
to be installed into real property by contractors who did not pay sales tax to suppliers. Businesses
and contractors must pay use tax on these goods. Businesses and individuals purchasing items over
the Internet on which sales tax is not charged are obligated to report taxable purchases and remit
the appropriate use tax.
Motor Vehicle Excise Tax. The state of North Dakota does not impose a sales tax on the sales of
new or used automobiles/trucks. Instead, sales of automobiles and trucks are subject to the Motor
Vehicle Excise tax, which is functionally similar to the sales tax (the tax rates are the same under
current law). Because the Motor Vehicle Excise tax is a separate and distinct tax and not part of the
sales and use tax, the statistics in this report do not include any data on automobile sales.
Tax Base. For the sales and use tax, the tax base is the sum of taxable sales and taxable purchases.
Consolidated. Taxable sales and taxable purchases from a limited number of permit holders are not
accurately attributable to a city or county and are reported in a consolidated statewide line item at the
end of Tables 1, 2, 3, and 4. The consolidated data is excluded from any particular city or county in
the first four tables in order to avoid over reporting from some cities and counties and under reporting
for others. The consolidated data is included in the industry comparisons in Table 5.
The consolidated data includes certain permit holders who have more than one permanent location
or sales agent in North Dakota, but file a combined return. This primarily includes companies
utilizing home based, direct sales people. In addition, some industries are, by nature, not attributable
to cities or counties because their sales cover large geographical areas. Therefore, the following
North American Industrial Classification System Codes (NAICS codes) have been included in the
consolidated statewide line item:

NAICS Codes
Business Activity

2121
Coal mining

2211
Electrical Power Generation, Transmission & Dist.

2212
Natural Gas Distribution

486
Pipeline Transportation
517 Telecommunications

Out-of-State. Taxable sales, taxable purchases and tax collections from permit holders who do
not have a permanent location or sales agent in North Dakota are reported in a single line item at
the bottom of Tables 1, 2, 3, and 4. This data is not accurately attributable to any particular city or
county and it is omitted from all individual city and county figures. However, out-of-state data is
included in the industry comparisons in Table 5.
-2-

Summary of Changes in Sales and Use Tax Rates and Tax Base
The following changes in the sales and use tax rates and tax bases must be taken into account when
comparing 2007 statistics with previous years. Changes are shown by effective dates.
May 1, 1935. The first general sales tax in North Dakota was enacted at a rate of 2%. The base
generally consisted of all sales to consumers of personal property; sales or service of gas, steam,
electricity, water and communication; sales of tickets to places of amusement; and subscription sales
of magazines.
May 14, 1939. A 2% general use tax was enacted. The base was limited to tangible personal
property.
July 1, 1963. The Legislature increased the sales and use tax rate from 2% to 2.25% and broadened
the base to include services rendered in the repair, alteration, restoration and cleaning of tangible
personal property; hotel, motel and tourist court accommodations; amusements involving
participation; and leasing or renting of tangible personal property. Also a 3% excise tax was placed
on the wholesale price to retail liquor dealers on non-alcoholic commodities suitable for use in mixed
drinks. This excise tax was terminated in June 30, 1967.
July 1, 1965. In 1965, the sales tax law was referred to a vote of the people and disapproved.
Consequently, from July 1, 1965 to April 1, 1967, use tax was collected in place of the disapproved
sales tax. The tax base was substantially the same as the sales tax base prior to July 1, 1963, except
communication services (telephone and telegraph) were not subject to the use tax.
April 1, 1967. New sales and use tax laws were enacted imposing a 3% tax on the same sales
transactions that were taxable from July 1, 1963 to July 1, 1965, except services rendered in the
repair, alteration, restoration and cleaning of tangible personal property were not included in the new
base. In addition, the legislature enacted a separate 3% motor vehicle excise tax in lieu of a sales or
use tax.
July 1, 1969. The tax base was broadened to include tobacco products, alcoholic beverages,
oleomargarine, and certain sales through coin-operated vending machines.
January 1, 1970. The sales and use tax rate increased from 3% to 4% in accordance with the
legislation passed by the 1969 legislative session.
July 1, 1971. Exemptions from the sales and use tax were made for milk and milk products, meat,
fish, and poultry.
July 1, 1973. Sales of all food and food products for human consumption off the premises where
purchased became exempt. This exemption extended primarily to groceries and did not exempt
prepared foods served or sold by restaurants or cafes.
July 1, 1975. Additional exemptions again reduced the tax base. Exemptions included sales of
artificial devices for handicapped persons, coal, sales to nursing homes and intermediate care
facilities, and sales of certain religious books to non-profit religious organizations.
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January 1, 1977. In the November 1976 General Election, North Dakota voters approved an
initiated measure that reduced the sales and use tax rate and the motor vehicle excise tax rate from
4% to 3%, reduced the rate on farm machinery and irrigation equipment from 4% to 2%, and
eliminated the tax on electricity.
July 1, 1977. Sales to nursing homes were exempted from the sales and use tax.
July 1, 1979. The tax base was further reduced by additional exemptions created by the Legislature.
Exemptions were added for sales to hospitals and for ostomy devices and supplies. The exemption
for devices to aid the handicapped was expanded.
July 1, 1981. The tax base was reduced again. The Legislature eliminated the sales and use tax on
water, used mobile homes, and magazine and periodical subscriptions. The tax rate on new mobile
homes was reduced from 3% to 2%.
April 1, 1983. The general sales and use tax rate was increased from 3% to 4%. The rate for farm
machinery and irrigation equipment, and new mobile homes was increased from 2% to 3%. The rate
for alcoholic beverages was increased from 3% to 5%.
July 1, 1983. The requirements for remittance of sales and use tax were changed from a quarterly
basis to a monthly basis for businesses with taxable sales greater than $333,000 in the preceding
calendar year. Retailers who file on a monthly basis were granted a limited deduction for
administrative expenses incurred in collecting the sales and use tax.
July 1, 1985. Exemptions for sales of candy, carbonated beverages and chewing gum were repealed
and sales of these items became subject to the 4% sales tax.
January 1, 1987. Tax rates were increased during the 1986 Special Legislative Session. The
general sales and use tax rate was raised from 4% to 5%. The rate on farm machinery repair parts
was lowered from 4% to 3%, and the rate on alcoholic beverages was increased from 5% to 6%. No
change was made in the 3% rate for farm machinery, irrigation equipment, and new mobile homes.
July 1, 1987. The 1987 Legislature increased the general sales and use tax rate from 5% to 5.5%.
The rate on sales of farm machinery, irrigation equipment, farm machinery repair parts and new
mobile homes was increased from 3% to 3.5% and the rate on sales of alcoholic beverages was raised
from 6% to 6.5%. Exemptions were created regarding flight simulators, annual church bazaars and
adjuvants used with farm chemicals.
May 1, 1989. The 1989 Legislature increased the general sales tax rate from 5.5% to 6%, the rate on
sales of farm equipment, farm machinery repair parts, irrigation equipment and new mobile homes
from 3.5% to 4% and the rate on sales of alcoholic beverages from 6.5% to 7%. (See December 6,
1989, below).

-4-

July 1989. The 1989 Legislature broadened the tax base to include the sale of bingo cards, coffee,
tea, cocoa, bottled water sold in containers of less than one gallon, and the sales to state chartered
credit unions. The 1989 Legislature also reduced the rate for equipment used in actual manufacturing
of products, (from testing to packaging) from 5.5% to 3%. The manufacturing company, however,
must receive approval for the reduced rate or pay the tax and apply for a refund. The tax exemption
for sales to residents of Montana and Canada was altered, exempting sales of $50 or more (Montana)
and requiring the submission of requests for refunds (Canada).
December 6, 1989. In a Special Election December 5, 1989, the states voters rejected two of the
sales tax rate increases passed by the 1989 Legislature. The rate increases were in effect from May 1,
1989, through December 5, 1989. On December 6, 1989, the rates were decreased as follows:
The general sales and use tax rate was decreased from 6% to 5%.
The tax rate on farm machinery, farm machinery repair parts and new mobile homes was
decreased from 4% to 3%.
July 1, 1991. The 1991 Legislature exempted manufacturing or processing machinery and
equipment used by new or expanding manufacturers or agricultural producers from the 3% sales tax
rate. An exemption was created for production equipment in new, large lignite-burning power plants
and for other tangible personal property used in construction of the power plant.
January 1, 1993. The 1991 Legislature enacted a phase-in reduction for natural gas from 5% to 2%.
The reduction was as follows: 4% effective January 1, 1993; 3% effective January 1, 1994; and 2%
effective January 1, 1995.
1993 Session. The exemption for manufacturing machinery and equipment was clarified and
expanded to include recycling machinery and equipment. Items purchased by political subdivisions
of another state were made taxable if the other state taxes the items.
July 1994 Special Session. Qualifications for the manufacturing machinery and equipment
exemption were broadened to include any machinery and equipment used primarily in the
manufacturing to the final transportation from the site. The exemption was expanded to include
research and development equipment. A new exemption was created for materials used to construct
an agricultural processing facility.
1995 Session. The sale of recapping and retreading services for tires became subject to sales tax.
The sunset on the exemption for recycling machinery and equipment was removed.
1997 Session. Legislation was enacted enabling the Tax Commissioner to accept a sales tax return
filed by electronic means and providing alternative signature methods.
1999 Session. The tax rate on used farm machinery and repair parts was reduced from 3% to 1.5%
effective May 1, 1999.

-5-

2001 Session. The 1.5% tax rate on used farm machinery and repair parts was extended through
June 30, 2002 and thereafter exempt from sales tax. Car rentals became subject to the states 5%
sales tax and to a special 3% sales tax surcharge. Sales of computers and telecommunications
equipment to a new primary sector business, or as a result of an economic expansion of an existing
primary sector business, became exempt from sales tax.
2003 Session. Legislation imposed a temporary additional 1% tax on hotel and motel room rental, to
fund Lewis and Clark Celebration promotion. The tax was scheduled to sunset on June 30, 2007.
2005 Session. Legislation was enacted that adopted the national Streamlined Sales Tax Project
definitions and policies. The 2005 Assembly granted sales tax exemptions for purchases made by
emergency medical service providers and sales to licensed assisted living facilities. It also authorized
the sale of alcoholic beverages on Thanksgiving Day.
2007 Session. Legislation was enacted that reduced the sales tax rate on natural gas to 1% effective
July 1, 2007, and repealed the sales tax on natural gas entirely effective July 1, 2009. The 2007
Assembly also removed the sales tax on Bingo cards and certain materials used to construct power
plants that utilize waste heat.
2009 Session. Legislation was enacted that created an exemption for repair parts used in irrigation
systems. The 2009 assembly also created an exemption for purchases of tangible personal property
used to construct or expand telecommunication infrastructure in the state.
2011 Session. Legislation was enacted that exempted from sales tax the gross receipts from coinoperated amusement machines. Sales of certain agrichemical cleaners and foam markers were
also exempted from sales tax. The 2011 Assembly exempted sales made by nonprofit social and
recreation clubs.
2013 Session. Legislation was enacted that enabled licensed retailers to sell fireworks from
December 26 through January 1. A small licensed winery was authorized to sell directly to a licensed
retailer. A sales tax exemption was expanded to include certain gas collection systems in an effort to
reduce the flaring of natural gas during the process of oil production.
2015 Session. Legislation was enacted that exempted from sales tax the materials used in the
building of fertilizer plants and other chemical processing plants, new coal mines, and molds used in
manufacturing processes. Additional sales tax exemptions were authorized for sales to qualified data
centers, and admissions to higher education events.

Visit our Website

Get all the latest news from the Office of State Tax Commissioner by visiting our website at
www.nd.gov/tax. Press releases and statistical reports are available in our website News Center.
Various other forms, publications and information can be found on our website as well. Be sure to
check it out.

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TABLE 1
Taxable Sales and Taxable Purchases
By County, Calendar Year 2015

COUNTIES

Adams
Barnes
Benson
Billings
Bottineau
Bowman
Burke
Burleigh
Cass
Cavalier
Dickey
Divide
Dunn
Eddy
Emmons
Foster
Golden Valley
Grand Forks
Grant
Griggs
Hettinger
Kidder
LaMoure
Logan
McHenry
McIntosh
McKenzie
McLean
Mercer
Morton
Mountrail
Nelson
Oliver
Pembina
Pierce
Ramsey
Ransom
Renville
Richland
Rolette
Sargent
Sheridan
Sioux
Slope
Stark
Steele
Stutsman
Towner
Traill
Walsh
Ward
Wells
Williams

TAXABLE SALES

TAXABLE PURCHASES

TAXABLE SALES
AND PURCHASES

$22,748,783
70,597,910
11,174,801
25,504,166
97,051,839
43,638,361
15,155,846
1,738,159,114
2,882,971,294
31,257,131
37,269,518
25,835,292
63,940,219
11,090,659
19,510,111
48,513,285
18,073,026
1,182,030,123
10,977,523
15,247,599
10,578,016
15,160,913
30,608,264
11,906,605
20,242,873
26,652,238
248,825,893
62,696,030
56,185,021
270,348,828
193,467,796
14,233,917
3,544,531
45,737,285
43,818,418
166,919,946
38,835,449
26,077,059
117,866,309
34,969,548
21,065,576
2,741,403
791,404
989,919
1,084,334,331
8,348,730
241,892,039
9,761,583
40,979,165
71,417,440
1,296,498,672
40,315,243
2,046,526,467

$2,586,081
8,985,286
159,468
1,022,077
1,191,873
7,432,794
41,306,005
105,397,956
316,638,491
1,668,104
1,122,028
136,757
3,305,070
279,457
617,866
2,972,589
566,205
66,033,398
48,587
603,950
1,172,002
281,125
658,321
254,244
3,212,493
510,256
16,393,820
1,248,577
1,119,209
26,708,934
4,648,058
68,074
986,828
31,538,835
3,800,869
1,973,578
1,998,672
2,955,073
33,856,632
270,878
47,391,944
51,661
216,255
25,760
46,008,115
701,964
20,486,459
665,644
2,284,768
5,277,321
180,022,164
882,165
326,799,684

$25,334,864
79,583,196
11,334,269
26,526,243
98,243,712
51,071,155
56,461,851
1,843,557,070
3,199,609,785
32,925,235
38,391,546
25,972,049
67,245,289
11,370,116
20,127,977
51,485,874
18,639,231
1,248,063,521
11,026,110
15,851,549
11,750,018
15,442,038
31,266,585
12,160,849
23,455,366
27,162,494
265,219,713
63,944,607
57,304,230
297,057,762
198,115,854
14,301,991
4,531,359
77,276,120
47,619,287
168,893,524
40,834,121
29,032,132
151,722,941
35,240,426
68,457,520
2,793,064
1,007,659
1,015,679
1,130,342,446
9,050,694
262,378,498
10,427,227
43,263,933
76,694,761
1,476,520,836
41,197,408
2,373,326,151

$12,675,083,511

$1,326,544,424

$14,001,627,935

Consolidated

1,699,555,269

735,871,824

2,435,427,093

Out-Of-State

5,064,094,654

1,380,699,165

6,444,793,819

Grand Total
In-State and
Out-Of-State

$19,438,733,434

$3,443,115,413

$22,881,848,847

Subtotal In-State

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TABLE 2
Comparison of Taxable Sales & Comparison of Taxable Sales and Purchases
By County, Calendar Years 2014 and 2015

COUNTIES

Adams
Barnes
Benson
Billings
Bottineau
Bowman
Burke
Burleigh
Cass
Cavalier
Dickey
Divide
Dunn
Eddy
Emmons
Foster
Golden Valley
Grand Forks
Grant
Griggs
Hettinger
Kidder
LaMoure
Logan
McHenry
McIntosh
McKenzie
McLean
Mercer
Morton
Mountrail
Nelson
Oliver
Pembina
Pierce
Ramsey
Ransom
Renville
Richland
Rolette
Sargent
Sheridan
Sioux
Slope
Stark
Steele
Stutsman
Towner
Traill
Walsh
Ward
Wells
Williams
Subtotal In-State
Consolidated and
Out-Of-State
Grand Total In- and
Out-Of-State

TAXABLE SALES
CALENDAR YEAR
CALENDAR YEAR
2014
2015

PERCENT
CHANGE

TAXABLE SALES AND PURCHASES

CALENDAR YEAR
CALENDAR YEAR
2014
2015

PERCENT
CHANGE

$23,906,477
76,210,246
13,904,601
25,168,220
122,513,657
57,730,117
20,947,158
1,797,536,769
2,914,960,880
35,552,573
42,850,998
37,101,850
65,133,181
12,865,016
20,235,388
58,880,941
24,537,487
1,182,970,884
12,561,245
18,833,431
10,614,201
12,806,637
36,116,695
13,110,130
19,154,538
33,367,908
330,500,687
70,293,949
58,247,196
280,063,460
309,223,553
18,496,237
3,832,558
44,386,166
53,475,935
174,986,489
45,979,034
45,867,938
124,595,533
42,628,957
29,166,267
2,478,624
652,491
1,082,406
1,457,836,656
9,743,430
247,036,915
11,430,462
45,061,179
91,933,903
1,561,995,141
47,211,126
3,218,002,845

$22,748,783
70,597,910
11,174,801
25,504,166
97,051,839
43,638,361
15,155,846
1,738,159,114
2,882,971,294
31,257,131
37,269,518
25,835,292
63,940,219
11,090,659
19,510,111
48,513,285
18,073,026
1,182,030,123
10,977,523
15,247,599
10,578,016
15,160,913
30,608,264
11,906,605
20,242,873
26,652,238
248,825,893
62,696,030
56,185,021
270,348,828
193,467,796
14,233,917
3,544,531
45,737,285
43,818,418
166,919,946
38,835,449
26,077,059
117,866,309
34,969,548
21,065,576
2,741,403
791,404
989,919
1,084,334,331
8,348,730
241,892,039
9,761,583
40,979,165
71,417,440
1,296,498,672
40,315,243
2,046,526,467

-4.84%
-7.36%
-19.63%
1.33%
-20.78%
-24.41%
-27.65%
-3.30%
-1.10%
-12.08%
-13.03%
-30.37%
-1.83%
-13.79%
-3.58%
-17.61%
-26.35%
-0.08%
-12.61%
-19.04%
-0.34%
18.38%
-15.25%
-9.18%
5.68%
-20.13%
-24.71%
-10.81%
-3.54%
-3.47%
-37.43%
-23.04%
-7.52%
3.04%
-18.06%
-4.61%
-15.54%
-43.15%
-5.40%
-17.97%
-27.77%
10.60%
21.29%
-8.54%
-25.62%
-14.31%
-2.08%
-14.60%
-9.06%
-22.32%
-17.00%
-14.61%
-36.40%

$26,886,771
87,935,385
14,220,607
33,937,085
124,616,260
61,630,659
69,117,308
1,897,895,051
3,224,492,668
37,421,847
43,830,686
37,177,385
69,180,531
13,093,567
21,161,200
63,059,057
25,212,089
1,243,990,487
12,604,415
19,645,446
11,809,777
12,990,568
36,532,519
13,639,265
23,237,242
33,809,710
360,608,310
71,610,585
59,168,548
308,221,254
316,089,430
18,636,785
4,841,440
61,820,950
58,260,088
178,798,323
50,595,006
52,922,663
150,333,340
42,870,537
53,280,443
2,509,530
658,587
1,157,073
1,535,677,287
11,667,974
263,806,480
11,864,069
47,421,082
95,953,383
1,651,080,128
47,896,664
3,825,918,500

$25,334,864
79,583,196
11,334,269
26,526,243
98,243,712
51,071,155
56,461,851
1,843,557,070
3,199,609,785
32,925,235
38,391,546
25,972,049
67,245,289
11,370,116
20,127,977
51,485,874
18,639,231
1,248,063,521
11,026,110
15,851,549
11,750,018
15,442,038
31,266,585
12,160,849
23,455,366
27,162,494
265,219,713
63,944,607
57,304,230
297,057,762
198,115,854
14,301,991
4,531,359
77,276,120
47,619,287
168,893,524
40,834,121
29,032,132
151,722,941
35,240,426
68,457,520
2,793,064
1,007,659
1,015,679
1,130,342,446
9,050,694
262,378,498
10,427,227
43,263,933
76,694,761
1,476,520,836
41,197,408
2,373,326,151

-5.77%
-9.50%
-20.30%
-21.84%
-21.16%
-17.13%
-18.31%
-2.86%
-0.77%
-12.02%
-12.41%
-30.14%
-2.80%
-13.16%
-4.88%
-18.35%
-26.07%
0.33%
-12.52%
-19.31%
-0.51%
18.87%
-14.41%
-10.84%
0.94%
-19.66%
-26.45%
-10.71%
-3.15%
-3.62%
-37.32%
-23.26%
-6.40%
25.00%
-18.26%
-5.54%
-19.29%
-45.14%
0.92%
-17.80%
28.49%
11.30%
53.00%
-12.22%
-26.39%
-22.43%
-0.54%
-12.11%
-8.77%
-20.07%
-10.57%
-13.99%
-37.97%

$15,015,780,365

$12,675,083,511

-15.59%

$16,542,796,044

$14,001,627,935

-15.36%

8,804,318,494

6,763,649,923

-23.18%

11,693,660,922

8,880,220,912

-24.06%

$23,820,098,859

$19,438,733,434

-18.39%

$ 28,236,456,966

$22,881,848,847

-18.96%

-8-

TABLE 3
Taxable Sales and Taxable Purchases
200 Largest Cities, Calendar Year 2015
CITIES

Abercrombie
Adams
Alexander
Anamoose
Aneta
Argusville
Arthur
Ashley
Beach
Belfield
Berthold
Beulah
Binford
Bisbee
Bismarck
Bottineau
Bowbells
Bowdon
Bowman
Buffalo
Burlington
Buxton
Cando
Carpio
Carrington
Carson
Casselton
Cavalier
Center
Christine
Columbus
Cooperstown
Crosby
Crystal
Davenport
Des Lacs
Devils Lake
Dickinson
Drake
Drayton
Dunn Center
Dunseith
Edgeley
Edinburg
Edmore
Elgin
Ellendale
Emerado
Enderlin
Fairmount
Fargo
Fessenden
Finley
Flasher
Fordville

POPULATION

TAXABLE SALES

263
127
223
227
222
475
337
749
1,019
800
454
3,121
183
126
61,272
2,211
336
131
1,650
188
1,060
323
1,115
157
2,065
293
2,329
1,302
571
150
133
984
1,070
138
252
204
7,141
17,787
275
824
146
773
563
196
182
642
1,394
414
886
367
105,549
479
445
232
212

$4,483,630
907,730
15,310,537
1,560,518
656,895
1,137,685
1,102,210
6,178,263
16,139,236
42,750,238
6,449,732
29,981,481
1,527,861
527,992
1,728,299,097
52,605,121
1,914,800
263,902
40,179,169
2,729,663
4,433,630
1,494,021
7,959,735
462,023
47,603,001
1,312,585
18,943,731
18,582,328
3,512,505
747,831
903,854
12,298,174
23,601,208
503,272
219,617
189,468
164,791,074
1,015,408,352
1,512,227
10,400,633
1,338,516
5,451,569
9,900,212
1,252,212
169,714
8,369,339
10,275,996
4,189,613
7,517,703
3,258,437
2,485,680,649
4,222,031
5,450,631
2,201,992
670,995
-9-

TAXABLE PURCHASES

$10
20,856
978,802
10,164
4,908
175,705
382,724
386,485
487,265
9,844,462
1,571,030
498,883
356,338
8,134
99,464,623
506,333
116,182
0
2,312,681
5,302
345,521
135,713
635,597
8,293
2,951,946
8,782
472,748
29,917,606
966,057
65,889
8,750
241,464
82,306
4,034
13,110
0
1,946,849
35,394,346
24,953
742,600
44,309
21,471
167,738
37,425
13,839
8,099
590,649
1,063,890
1,883,078
156,487
253,077,926
177,696
153,567
0
1,931,467

TAXABLE SALES
AND PURCHASES

$4,483,640
928,586
16,289,339
1,570,682
661,803
1,313,390
1,484,934
6,564,748
16,626,501
52,594,700
8,020,762
30,480,364
1,884,199
536,126
1,827,763,720
53,111,454
2,030,982
263,902
42,491,850
2,734,965
4,779,151
1,629,734
8,595,332
470,316
50,554,947
1,321,367
19,416,479
48,499,934
4,478,562
813,720
912,604
12,539,638
23,683,514
507,306
232,727
189,468
166,737,923
1,050,802,698
1,537,180
11,143,233
1,382,825
5,473,040
10,067,950
1,289,637
183,553
8,377,438
10,866,645
5,253,503
9,400,781
3,414,924
2,738,758,575
4,399,727
5,604,198
2,201,992
2,602,462

TABLE 3 (continued)
Taxable Sales and Taxable Purchases
200 Largest Cities, Calendar Year 2015
CITIES

Forest River
Forman
Frontier
Gackle
Garrison
Gilby
Gladstone
Glenburn
Glen Ullin
Golden Valley
Grafton
Grand Forks
Grandin
Granville
Grenora
Gwinner
Halliday
Hankinson
Hannaford
Harvey
Harwood
Hatton
Hazelton
Hazen
Hebron
Hettinger
Hillsboro
Hoople
Hope
Horace
Hunter
Jamestown
Kenmare
Kensal
Killdeer
Kindred
Kulm
Lakota
LaMoure
Langdon
Lansford
Larimore
Leeds
Leonard
Lidgerwood
Lignite
Lincoln
Linton
Lisbon
Litchville
McClusky
McVille
Maddock
Makoti
Mandan

POPULATION

TAXABLE SALES

125
504
214
310
1,453
237
239
380
807
182
4,284
52,838
173
241
244
753
188
919
131
1,783
718
777
235
2,411
747
1,226
1,603
242
258
2,430
261
15,427
1,096
163
751
692
354
672
889
1,878
245
1,346
427
223
652
155
2,406
1,097
2,154
172
380
349
382
154
18,331

$230,831
2,849,297
1,092,049
928,359
20,241,818
251,176
348,722
2,709,092
8,313,334
328,528
44,392,089
1,149,782,681
1,112,575
1,036,015
1,882,748
11,229,233
1,405,975
4,286,759
1,041,680
34,976,733
5,232,577
3,680,056
3,573,086
22,472,672
3,172,176
22,067,665
16,706,884
4,440,355
2,481,990
5,685,394
6,001,051
235,124,386
26,897,576
137,278
60,755,583
6,633,333
2,459,903
4,368,632
13,745,111
26,655,565
788,861
4,371,468
1,893,649
1,998,792
5,197,615
3,926,292
4,305,587
11,888,090
29,542,725
510,226
1,712,027
1,241,502
6,867,587
1,642,385
251,593,484
-10-

TAXABLE PURCHASES

$131,100
383,029
164
7,372
70,551
7,251
33,152
1,244,475
157,422
30,626
2,626,455
62,889,754
10,776
0
0
46,820,703
132,704
749,765
5,545
691,738
1,278,342
22,138
209,102
271,944
1,011,848
1,425,634
109,771
14,288
546,897
2,785,121
19,766
17,153,103
383,752
15
3,079,335
3,607,452
41,508
27,147
133,664
1,241,250
3,601
497,477
85,486
4,333
75,696
41,086,166
34,772
339,132
89,136
775
51,661
48
69,506
5,339
24,774,682

TAXABLE SALES
AND PURCHASES

$361,931
3,232,326
1,092,213
935,731
20,312,369
258,427
381,874
3,953,567
8,470,756
359,154
47,018,544
1,212,672,435
1,123,351
1,036,015
1,882,748
58,049,936
1,538,679
5,036,524
1,047,225
35,668,471
6,510,919
3,702,194
3,782,188
22,744,616
4,184,024
23,493,299
16,816,655
4,454,643
3,028,887
8,470,515
6,020,817
252,277,489
27,281,328
137,293
63,834,918
10,240,785
2,501,411
4,395,779
13,878,775
27,896,815
792,462
4,868,945
1,979,135
2,003,125
5,273,311
45,012,458
4,340,359
12,227,222
29,631,861
511,001
1,763,688
1,241,550
6,937,093
1,647,724
276,368,166

TABLE 3 (continued)
Taxable Sales and Taxable Purchases
200 Largest Cities, Calendar Year 2015
CITIES

Manvel
Mapleton
Marion
Marmarth
Max
Mayville
Medina
Michigan
Milnor
Minnewaukan
Minot
Minto
Mohall
Mooreton
Mott
Munich
Napoleon
Neche
New England
New Leipzig
New Rockford
New Salem
New Town
Northwood
Oakes
Osnabrook
Page
Park River
Parshall
Pembina
Petersburg
Pick City
Plaza
Portal
Portland
Powers Lake
Ray
Reeder
Regent
Reile's Acres
Reynolds
Rhame
Richardton
Riverdale
Rolette
Rolla
Rugby
Rutland
St. John
St. Thomas
Sanborn
Sawyer
Scranton
Selfridge
Sherwood

POPULATION

TAXABLE SALES

360
762
133
136
334
1,858
308
294
653
224
40,888
604
783
197
721
210
792
371
600
221
1,391
946
1,925
945
1,856
134
232
1,403
903
592
192
123
171
126
606
280
592
162
160
513
301
169
529
205
594
1,280
2,876
163
341
331
192
357
281
160
242

$1,011,855
2,385,965
294,952
776,234
2,327,165
13,887,235
1,662,875
5,408,848
5,141,586
649,577
1,243,776,400
3,439,730
21,398,258
991,314
5,474,454
888,657
10,331,428
1,519,973
3,054,322
1,003,351
10,010,020
4,591,781
78,104,507
19,346,666
23,710,115
392,484
905,658
14,104,652
6,368,793
5,190,692
195,481
1,419,957
4,458,647
872,853
1,665,335
7,414,419
35,679,624
665,354
2,048,810
18,267
618,693
669,274
12,955,384
1,591,556
8,769,302
19,544,855
43,376,521
690,831
1,168,324
667,418
408,046
2,722,157
2,789,918
440,269
1,242,724
-11-

TAXABLE PURCHASES

$630,719
297,392
18,619
9,132
2,652
1,408,811
276,714
910
101,520
2,541
175,662,378
75,473
1,463,623
3,137
58,312
1,612
109,675
147,740
1,055,355
31,706
236,616
383,865
2,428,965
589,077
437,678
4,716
9,054,539
284,602
124,398
643,317
895
0
108,432
20,957
175,428
48,311
88,204
1,160,447
58,335
92,712
72,282
4,421,620
686,040
34,595
127,926
87,962
3,767,500
23,226
1,558
13,057
0
1,352,118
698,493
206,705
245,166

TAXABLE SALES
AND PURCHASES

$1,642,574
2,683,357
313,571
785,366
2,329,817
15,296,046
1,939,589
5,409,758
5,243,106
652,118
1,419,438,778
3,515,203
22,861,881
994,451
5,532,766
890,269
10,441,103
1,667,713
4,109,677
1,035,057
10,246,636
4,975,646
80,533,472
19,935,743
24,147,793
397,200
9,960,197
14,389,254
6,493,191
5,834,009
196,376
1,419,957
4,567,079
893,810
1,840,763
7,462,730
35,767,828
1,825,801
2,107,145
110,979
690,975
5,090,894
13,641,424
1,626,151
8,897,228
19,632,817
47,144,021
714,057
1,169,882
680,475
408,046
4,074,275
3,488,411
646,974
1,487,890

TABLE 3 (continued)
Taxable Sales and Taxable Purchases
200 Largest Cities, Calendar Year 2015
CITIES

Sheyenne
South Heart
Stanley
Stanton
Steele
Strasburg
Streeter
Surrey
Tappen
Taylor
Thompson
Tioga
Tolna
Tower City
Towner
Turtle Lake
Underwood
Upham
Valley City
Velva
Wahpeton
Walcott
Walhalla
Washburn
Watford City
West Fargo
Westhope
Williston
Willow City
Wilton
Wimbledon
Wing
Wishek
Wyndmere
Zap

POPULATION

TAXABLE SALES

TAXABLE PURCHASES

TAXABLE SALES
AND PURCHASES

204
301
1,458
366
715
409
170
934
197
148
986
1,230
166
253
533
581
778
130
6,585
1,084
7,766
235
996
1,246
1,744
25,830
429
14,716
163
711
216
152
1,002
429
237

$1,060,744
2,423,773
98,140,590
1,593,794
7,854,296
1,907,929
1,303,450
5,600,240
4,663,187
1,718,450
1,506,147
64,553,198
2,213,373
4,732,882
5,967,341
2,583,688
4,060,579
966,332
66,246,578
8,634,679
89,470,969
4,917,575
8,126,581
25,853,133
207,880,646
332,424,000
4,017,357
1,940,756,532
1,153,629
3,935,917
2,898,416
245,423
19,738,879
3,770,503
388,589

$42,841
1,852
747,183
275,315
187,037
64,467
6,544
16,921
12,754
48,263
3,628
1,964,376
27,571
53,101
70,035
52,925
557,712
0
8,769,495
3,002,078
32,099,850
8,064
49,109
253,469
10,347,688
45,039,000
344,767
323,742,751
0
267,183
137,060
742
120,216
460,274
42,441

$1,103,585
2,425,625
98,887,773
1,869,109
8,041,333
1,972,396
1,309,994
5,617,161
4,675,941
1,766,713
1,509,775
66,517,574
2,240,944
4,785,983
6,037,376
2,636,613
4,618,291
966,332
75,016,073
11,636,757
121,570,819
4,925,639
8,175,690
26,106,602
218,228,334
377,463,000
4,362,124
2,264,499,283
1,153,629
4,203,100
3,035,476
246,165
19,859,095
4,230,777
431,030

496,897

$12,501,298,860

$1,304,752,036

$13,806,050,896

173,784,651

21,792,388

195,577,039

Total In-State

$12,675,083,511

$1,326,544,424

$14,001,627,935

Consolidated

1,699,555,269

735,871,824

2,435,427,093

Out-Of-State

5,064,094,654

1,380,699,165

6,444,793,819

$19,438,733,434

$3,443,115,413

$22,881,848,847

Subtotal 200 Cities

Remaining City Data

Grand Total In- and Out-Of-State

-12-

TABLE 4
Comparison of Taxable Sales & Taxable Sales and Purchases
200 Largest Cities, Calendar Years 2014 and 2015
TAXABLE SALES
CITIES

Abercrombie
Adams
Alexander
Anamoose
Aneta
Argusville
Arthur
Ashley
Beach
Belfield
Berthold
Beulah
Binford
Bisbee
Bismarck
Bottineau
Bowbells
Bowdon
Bowman
Buffalo
Burlington
Buxton
Cando
Carpio
Carrington
Carson
Casselton
Cavalier
Center
Christine
Columbus
Cooperstown
Crosby
Crystal
Davenport
Des Lacs
Devils Lake
Dickinson
Drake
Drayton
Dunn Center
Dunseith
Edgeley
Edinburg
Edmore
Elgin
Ellendale
Emerado
Enderlin
Fairmount
Fargo
Fessenden
Finley
Flasher
Fordville
Forest River
Forman
Frontier
Gackle
Garrison

CALENDAR YEAR
2014

$3,647,601
971,622
22,139,707
1,526,593
801,500
1,157,260
1,814,575
6,417,323
21,854,185
63,872,899
11,306,602
29,951,890
1,764,640
895,050
1,787,470,310
55,186,058
2,565,326
293,387
54,336,998
4,136,079
10,439,242
1,718,092
9,156,775
636,046
57,990,134
1,237,048
20,613,414
18,116,423
3,792,122
766,235
938,539
15,532,401
32,947,373
470,191
426,303
173,170
172,426,124
1,363,269,205
1,444,152
11,181,800
1,557,761
5,374,673
11,081,677
1,506,980
249,036
9,874,718
10,036,116
3,852,076
6,403,443
4,649,039
2,514,775,818
4,636,009
6,297,369
2,165,854
734,489
326,615
3,853,356
1,082,064
877,645
21,785,746

CALENDAR YEAR
2015

$4,483,630
907,730
15,310,537
1,560,518
656,895
1,137,685
1,102,210
6,178,263
16,139,236
42,750,238
6,449,732
29,981,481
1,527,861
527,992
1,728,299,097
52,605,121
1,914,800
263,902
40,179,169
2,729,663
4,433,630
1,494,021
7,959,735
462,023
47,603,001
1,312,585
18,943,731
18,582,328
3,512,505
747,831
903,854
12,298,174
23,601,208
503,272
219,617
189,468
164,791,074
1,015,408,352
1,512,227
10,400,633
1,338,516
5,451,569
9,900,212
1,252,212
169,714
8,369,339
10,275,996
4,189,613
7,517,703
3,258,437
2,485,680,649
4,222,031
5,450,631
2,201,992
670,995
230,831
2,849,297
1,092,049
928,359
20,241,818

TAXABLE SALES AND PURCHASES

PERCENT
CHANGE

CALENDAR YEAR
2014

CALENDAR YEAR
2015

PERCENT
CHANGE

22.92%
-6.58%
-30.85%
2.22%
-18.04%
-1.69%
-39.26%
-3.73%
-26.15%
-33.07%
-42.96%
0.10%
-13.42%
-41.01%
-3.31%
-4.68%
-25.36%
-10.05%
-26.06%
-34.00%
-57.53%
-13.04%
-13.07%
-27.36%
-17.91%
6.11%
-8.10%
2.57%
-7.37%
-2.40%
-3.70%
-20.82%
-28.37%
7.04%
-48.48%
9.41%
-4.43%
-25.52%
4.71%
-6.99%
-14.07%
1.43%
-10.66%
-16.91%
-31.85%
-15.24%
2.39%
8.76%
17.40%
-29.91%
-1.16%
-8.93%
-13.45%
1.67%
-8.64%
-29.33%
-26.06%
0.92%
5.78%
-7.09%

$3,649,798
1,002,598
24,424,972
1,537,009
812,685
1,273,035
2,141,665
6,725,812
22,443,297
74,128,599
15,633,533
30,535,703
2,133,324
903,158
1,887,251,846
55,523,762
2,617,368
293,394
57,225,616
4,139,003
10,611,684
2,031,373
9,534,867
640,081
62,163,352
1,250,845
21,227,780
34,133,671
4,718,771
824,541
945,150
15,844,750
32,989,828
471,799
426,875
173,170
176,206,854
1,429,202,288
1,472,087
11,886,093
1,635,211
5,383,890
11,319,063
1,512,066
274,715
9,880,690
10,572,444
4,705,633
10,882,006
4,996,429
2,762,038,417
4,730,172
6,460,824
2,169,866
1,157,552
453,663
4,193,644
1,082,064
883,269
21,935,064

$4,483,640
928,586
16,289,339
1,570,682
661,803
1,313,390
1,484,934
6,564,748
16,626,501
52,594,700
8,020,762
30,480,364
1,884,199
536,126
1,827,763,720
53,111,454
2,030,982
263,902
42,491,850
2,734,965
4,779,151
1,629,734
8,595,332
470,316
50,554,947
1,321,367
19,416,479
48,499,934
4,478,562
813,720
912,604
12,539,638
23,683,514
507,306
232,727
189,468
166,737,923
1,050,802,698
1,537,180
11,143,233
1,382,825
5,473,040
10,067,950
1,289,637
183,553
8,377,438
10,866,645
5,253,503
9,400,781
3,414,924
2,738,758,575
4,399,727
5,604,198
2,201,992
2,602,462
361,931
3,232,326
1,092,213
935,731
20,312,369

22.85%
-7.38%
-33.31%
2.19%
-18.57%
3.17%
-30.66%
-2.39%
-25.92%
-29.05%
-48.70%
-0.18%
-11.68%
-40.64%
-3.15%
-4.34%
-22.40%
-10.05%
-25.75%
-33.92%
-54.96%
-19.77%
-9.85%
-26.52%
-18.67%
5.64%
-8.53%
42.09%
-5.09%
-1.31%
-3.44%
-20.86%
-28.21%
7.53%
-45.48%
9.41%
-5.37%
-26.48%
4.42%
-6.25%
-15.43%
1.66%
-11.05%
-14.71%
-33.18%
-15.21%
2.78%
11.64%
-13.61%
-31.65%
-0.84%
-6.99%
-13.26%
1.48%
124.82%
-20.22%
-22.92%
0.94%
5.94%
-7.40%

-13-

TABLE 4 (continued)
Comparison of Taxable Sales & Taxable Sales and Purchases
200 Largest Cities, Calendar Years 2014 and 2015
TAXABLE SALES
CITIES

Gilby
Gladstone
Glenburn
Glen Ullin
Golden Valley
Grafton
Grand Forks
Grandin
Granville
Grenora
Gwinner
Halliday
Hankinson
Hannaford
Harvey
Harwood
Hatton
Hazelton
Hazen
Hebron
Hettinger
Hillsboro
Hoople
Hope
Horace
Hunter
Jamestown
Kenmare
Kensal
Killdeer
Kindred
Kulm
Lakota
LaMoure
Langdon
Lansford
Larimore
Leeds
Leonard
Lidgerwood
Lignite
Lincoln
Linton
Lisbon
Litchville
McClusky
McVille
Maddock
Makoti
Mandan
Manvel
Mapleton
Marion
Marmarth
Max
Mayville
Medina
Michigan
Milnor
Minnewaukan

CALENDAR YEAR
2014

$305,353
543,300
5,364,226
9,830,862
280,671
61,704,463
1,145,532,563
1,077,757
928,211
1,670,727
18,196,752
3,100,912
6,004,625
1,167,594
41,188,831
6,282,701
3,799,182
4,339,915
24,948,081
2,956,704
23,248,839
18,042,428
4,667,154
3,093,145
6,832,612
6,877,535
240,147,669
35,169,925
161,184
59,774,123
7,615,285
3,554,792
4,069,250
16,965,730
30,157,217
3,151,984
4,303,193
1,957,389
1,804,629
6,881,067
8,046,169
3,927,994
11,465,551
37,716,514
720,746
1,693,806
1,282,217
9,374,757
1,480,711
259,952,126
1,075,244
2,494,822
301,655
875,780
1,925,565
15,109,490
1,288,216
9,622,124
5,379,848
882,431

CALENDAR YEAR
2015

$251,176
348,722
2,709,092
8,313,334
328,528
44,392,089
1,149,782,681
1,112,575
1,036,015
1,882,748
11,229,233
1,405,975
4,286,759
1,041,680
34,976,733
5,232,577
3,680,056
3,573,086
22,472,672
3,172,176
22,067,665
16,706,884
4,440,355
2,481,990
5,685,394
6,001,051
235,124,386
26,897,576
137,278
60,755,583
6,633,333
2,459,903
4,368,632
13,745,111
26,655,565
788,861
4,371,468
1,893,649
1,998,792
5,197,615
3,926,292
4,305,587
11,888,090
29,542,725
510,226
1,712,027
1,241,502
6,867,587
1,642,385
251,593,484
1,011,855
2,385,965
294,952
776,234
2,327,165
13,887,235
1,662,875
5,408,848
5,141,586
649,577

TAXABLE SALES AND PURCHASES

PERCENT
CHANGE

CALENDAR YEAR
2014

CALENDAR YEAR
2015

PERCENT
CHANGE

-17.74%
-35.81%
-49.50%
-15.44%
17.05%
-28.06%
0.37%
3.23%
11.61%
12.69%
-38.29%
-54.66%
-28.61%
-10.78%
-15.08%
-16.71%
-3.14%
-17.67%
-9.92%
7.29%
-5.08%
-7.40%
-4.86%
-19.76%
-16.79%
-12.74%
-2.09%
-23.52%
-14.83%
1.64%
-12.89%
-30.80%
7.36%
-18.98%
-11.61%
-74.97%
1.59%
-3.26%
10.76%
-24.46%
-51.20%
9.61%
3.69%
-21.67%
-29.21%
1.08%
-3.18%
-26.74%
10.92%
-3.22%
-5.90%
-4.36%
-2.22%
-11.37%
20.86%
-8.09%
29.08%
-43.79%
-4.43%
-26.39%

$311,162
595,969
8,237,803
10,091,281
364,138
64,619,129
1,204,241,710
1,157,872
939,374
1,671,020
41,716,779
3,151,800
6,918,618
1,297,700
41,778,596
7,672,786
3,820,688
4,864,221
25,193,399
4,218,898
25,124,416
18,824,841
4,699,548
4,852,941
9,835,771
6,915,331
253,285,622
36,685,505
161,279
63,506,730
12,620,422
3,606,072
4,194,186
17,026,295
31,787,165
4,129,675
4,493,563
2,041,911
1,808,078
6,963,091
55,948,185
3,990,410
11,817,264
37,789,932
722,529
1,724,712
1,282,246
9,594,245
1,484,529
286,045,063
1,248,597
3,302,765
314,054
885,204
1,930,268
15,975,730
1,615,505
9,622,124
5,511,317
889,934

$258,427
381,874
3,953,567
8,470,756
359,154
47,018,544
1,212,672,435
1,123,351
1,036,015
1,882,748
58,049,936
1,538,679
5,036,524
1,047,225
35,668,471
6,510,919
3,702,194
3,782,188
22,744,616
4,184,024
23,493,299
16,816,655
4,454,643
3,028,887
8,470,515
6,020,817
252,277,489
27,281,328
137,293
63,834,918
10,240,785
2,501,411
4,395,779
13,878,775
27,896,815
792,462
4,868,945
1,979,135
2,003,125
5,273,311
45,012,458
4,340,359
12,227,222
29,631,861
511,001
1,763,688
1,241,550
6,937,093
1,647,724
276,368,166
1,642,574
2,683,357
313,571
785,366
2,329,817
15,296,046
1,939,589
5,409,758
5,243,106
652,118

-16.95%
-35.92%
-52.01%
-16.06%
-1.37%
-27.24%
0.70%
-2.98%
10.29%
12.67%
39.15%
-51.18%
-27.20%
-19.30%
-14.63%
-15.14%
-3.10%
-22.24%
-9.72%
-0.83%
-6.49%
-10.67%
-5.21%
-37.59%
-13.88%
-12.94%
-0.40%
-25.63%
-14.87%
0.52%
-18.86%
-30.63%
4.81%
-18.49%
-12.24%
-80.81%
8.35%
-3.07%
10.79%
-24.27%
-19.55%
8.77%
3.47%
-21.59%
-29.28%
2.26%
-3.17%
-27.70%
10.99%
-3.38%
31.55%
-18.75%
-0.15%
-11.28%
20.70%
-4.25%
20.06%
-43.78%
-4.87%
-26.72%

-14-

TABLE 4 (continued)
Comparison of Taxable Sales & Taxable Sales and Purchases
200 Largest Cities, Calendar Years 2014 and 2015
TAXABLE SALES
CITIES

Minot
Minto
Mohall
Mooreton
Mott
Munich
Napoleon
Neche
New England
New Leipzig
New Rockford
New Salem
New Town
Northwood
Oakes
Osnabrook
Page
Park River
Parshall
Pembina
Petersburg
Pick City
Plaza
Portal
Portland
Powers Lake
Ray
Reeder
Regent
Reile's Acres
Reynolds
Rhame
Richardton
Riverdale
Rolette
Rolla
Rugby
Rutland
St. John
St. Thomas
Sanborn
Sawyer
Scranton
Selfridge
Sherwood
Sheyenne
South Heart
Stanley
Stanton
Steele
Strasburg
Streeter
Surrey
Tappen
Taylor
Thompson
Tioga
Tolna
Tower City
Towner

CALENDAR YEAR
2014

$1,484,335,415
3,168,827
38,229,546
886,934
5,504,770
1,530,326
11,657,881
1,752,567
3,051,039
1,099,538
11,044,531
4,784,985
104,498,287
24,577,930
29,547,272
432,156
944,679
15,772,239
7,900,064
5,798,371
324,493
1,345,133
8,316,690
934,375
1,808,017
8,316,683
46,418,388
642,280
2,058,012
7,871
743,932
709,716
13,035,331
1,843,423
13,701,147
22,420,483
52,976,202
718,945
1,128,598
645,240
349,014
6,357,609
2,683,403
475,278
1,465,550
1,799,512
3,773,333
174,530,452
1,427,631
6,241,168
2,106,773
1,555,041
8,153,671
4,190,666
1,648,004
1,500,746
92,166,535
2,249,048
4,299,431
3,707,334

CALENDAR YEAR
2015

$1,243,776,400
3,439,730
21,398,258
991,314
5,474,454
888,657
10,331,428
1,519,973
3,054,322
1,003,351
10,010,020
4,591,781
78,104,507
19,346,666
23,710,115
392,484
905,658
14,104,652
6,368,793
5,190,692
195,481
1,419,957
4,458,647
872,853
1,665,335
7,414,419
35,679,624
665,354
2,048,810
18,267
618,693
669,274
12,955,384
1,591,556
8,769,302
19,544,855
43,376,521
690,831
1,168,324
667,418
408,046
2,722,157
2,789,918
440,269
1,242,724
1,060,744
2,423,773
98,140,590
1,593,794
7,854,296
1,907,929
1,303,450
5,600,240
4,663,187
1,718,450
1,506,147
64,553,198
2,213,373
4,732,882
5,967,341

TAXABLE SALES AND PURCHASES

PERCENT
CHANGE

CALENDAR YEAR
2014

CALENDAR YEAR
2015

PERCENT
CHANGE

-16.21%
8.55%
-44.03%
11.77%
-0.55%
-41.93%
-11.38%
-13.27%
0.11%
-8.75%
-9.37%
-4.04%
-25.26%
-21.28%
-19.76%
-9.18%
-4.13%
-10.57%
-19.38%
-10.48%
-39.76%
5.56%
-46.39%
-6.58%
-7.89%
-10.85%
-23.13%
3.59%
-0.45%
132.08%
-16.83%
-5.70%
-0.61%
-13.66%
-36.00%
-12.83%
-18.12%
-3.91%
3.52%
3.44%
16.91%
-57.18%
3.97%
-7.37%
-15.20%
-41.05%
-35.77%
-43.77%
11.64%
25.85%
-9.44%
-16.18%
-31.32%
11.28%
4.27%
0.36%
-29.96%
-1.59%
10.08%
60.96%

$1,566,093,772
3,255,920
42,336,717
908,165
5,562,383
1,531,536
12,029,956
1,951,243
4,073,241
1,118,546
11,226,718
5,077,673
106,005,681
25,217,410
29,909,943
503,114
3,162,538
16,004,391
8,225,401
6,225,497
325,152
1,345,133
8,348,672
938,248
2,015,211
8,518,560
46,450,046
1,746,997
2,173,773
86,078
799,791
725,512
14,630,598
1,900,392
13,862,626
22,474,801
57,737,475
791,011
1,129,994
655,365
349,034
6,583,993
3,679,531
476,760
1,534,446
1,845,876
3,774,597
176,341,006
1,428,153
6,374,120
2,153,490
1,565,346
8,170,417
4,209,341
1,650,652
1,503,172
98,129,254
2,251,211
4,333,561
3,790,654

$1,419,438,778
3,515,203
22,861,881
994,451
5,532,766
890,269
10,441,103
1,667,713
4,109,677
1,035,057
10,246,636
4,975,646
80,533,472
19,935,743
24,147,793
397,200
9,960,197
14,389,254
6,493,191
5,834,009
196,376
1,419,957
4,567,079
893,810
1,840,763
7,462,730
35,767,828
1,825,801
2,107,145
110,979
690,975
5,090,894
13,641,424
1,626,151
8,897,228
19,632,817
47,144,021
714,057
1,169,882
680,475
408,046
4,074,275
3,488,411
646,974
1,487,890
1,103,585
2,425,625
98,887,773
1,869,109
8,041,333
1,972,396
1,309,994
5,617,161
4,675,941
1,766,713
1,509,775
66,517,574
2,240,944
4,785,983
6,037,376

-9.36%
7.96%
-46.00%
9.50%
-0.53%
-41.87%
-13.21%
-14.53%
0.89%
-7.46%
-8.73%
-2.01%
-24.03%
-20.94%
-19.26%
-21.05%
214.94%
-10.09%
-21.06%
-6.29%
-39.60%
5.56%
-45.30%
-4.74%
-8.66%
-12.39%
-23.00%
4.51%
-3.07%
28.93%
-13.61%
601.70%
-6.76%
-14.43%
-35.82%
-12.65%
-18.35%
-9.73%
3.53%
3.83%
16.91%
-38.12%
-5.19%
35.70%
-3.03%
-40.21%
-35.74%
-43.92%
30.88%
26.16%
-8.41%
-16.31%
-31.25%
11.08%
7.03%
0.44%
-32.21%
-0.46%
10.44%
59.27%

-15-

TABLE 4 (continued)
Comparison of Taxable Sales & Taxable Sales and Purchases
200 Largest Cities, Calendar Years 2014 and 2015
TAXABLE SALES
CITIES

Turtle Lake
Underwood
Upham
Valley City
Velva
Wahpeton
Walcott
Walhalla
Washburn
Watford City
West Fargo
Westhope
Williston
Willow City
Wilton
Wimbledon
Wing
Wishek
Wyndmere
Zap
Subtotal 200 Cities
Remaining City Data
Total In-State
Consolidated and
Out-Of-State
Grand Total In- and
Out-Of-State

CALENDAR YEAR
2014

TAXABLE SALES AND PURCHASES

CALENDAR YEAR
2015

PERCENT
CHANGE

CALENDAR YEAR
2014

CALENDAR YEAR
2015

PERCENT
CHANGE

$2,671,160
4,532,191
477,277
69,625,941
10,320,778
91,566,012
4,667,591
5,560,709
30,975,341
282,388,992
326,337,062
6,688,240
3,071,231,332
1,356,750
4,420,795
4,564,547
242,949
26,203,299
4,781,540
293,790

$2,583,688
4,060,579
966,332
66,246,578
8,634,679
89,470,969
4,917,575
8,126,581
25,853,133
207,880,646
332,424,000
4,017,357
1,940,756,532
1,153,629
3,935,917
2,898,416
245,423
19,738,879
3,770,503
388,589

-3.27%
-10.41%
102.47%
-4.85%
-16.34%
-2.29%
5.36%
46.14%
-16.54%
-26.39%
1.87%
-39.93%
-36.81%
-14.97%
-10.97%
-36.50%
1.02%
-24.67%
-21.14%
32.27%

$2,705,100
5,196,755
477,277
81,052,994
14,137,351
115,406,106
4,683,501
5,613,197
31,247,484
300,352,772
374,787,654
6,821,394
3,670,854,876
1,561,133
4,546,625
4,818,531
243,482
26,336,400
5,060,406
302,022

$2,636,613
4,618,291
966,332
75,016,073
11,636,757
121,570,819
4,925,639
8,175,690
26,106,602
218,228,334
377,463,000
4,362,124
2,264,499,283
1,153,629
4,203,100
3,035,476
246,165
19,859,095
4,230,777
431,030

-2.53%
-11.13%
102.47%
-7.45%
-17.69%
5.34%
5.17%
45.65%
-16.45%
-27.34%
0.71%
-36.05%
-38.31%
-26.10%
-7.56%
-37.00%
1.10%
-24.59%
-16.39%
42.71%

$14,803,018,035

$12,501,298,860

-15.55%

$16,297,963,670

$13,806,050,896

-15.29%

212,762,330

173,784,651

-18.32%

244,832,374

195,577,039

-20.12%

$15,015,780,365

$12,675,083,511

-15.59%

$16,542,796,044

$14,001,627,935

-15.36%

8,804,318,494

6,763,649,923

-23.18%

11,693,660,922

8,880,220,912

-24.06%

$23,820,098,859

$19,438,733,434

-18.39%

$28,236,456,966

$22,881,848,847

-18.96%

-16-

TABLE 5
Comparison of Taxable Sales and Purchases
By Industry, Calendar Years 2014 and 2015

TAXABLE SALES AND PURCHASES

INDUSTRY

Mining and Oil Extraction

CALENDAR YEAR 2014

CALENDAR YEAR 2015

PERCENT
CHANGE

$5,194,190,567

$3,194,276,251

-38.50%

Utilities

230,267,511

279,078,399

21.20%

Construction

974,771,949

895,522,049

-8.13%

Manufacturing

1,521,250,772

1,262,478,981

-17.01%

Wholesale Trade

7,380,675,373

5,357,078,480

-27.42%

Retail Trade

6,905,443,468

6,625,770,410

-4.05%

Transportation and Warehousing

400,560,920

286,628,379

-28.44%

Information Industries

788,138,526

828,858,746

5.17%

1,711,104,613

1,238,656,579

-27.61%

162,626,733

167,891,270

3.24%

62,352,116

78,619,507

26.09%

Arts, Entertainment & Recreation

103,646,476

108,426,339

4.61%

Accommodation & Food Services

1,931,882,423

1,834,633,191

-5.03%

Other Services

595,962,826

492,464,774

-17.37%

Miscellaneous

273,582,693

231,465,492

-15.39%

$28,236,456,966

$22,881,848,847

-18.96%

Finc, Ins. Real Estate, Rental & Leasing

Professional, Scientific, Tech., & Mgmt Serv.
Educational, Health Care, and Social Serv.

GRAND TOTAL

NOTE: Classification by industry is based on 2012 North American Industry Classification System (NAICS)
Consolidated and combined returns, in-state and out-of-state returns are all included in the above analysis.

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