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Bankrate's 2009 Tax Guide
State tax pages
Take a state tax expedition. Each of the states has its own way of gathering revenues from its residents.
 
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State tax roundup
North Dakota


North Dakota's income tax rates range from 2.1 percent to 5.54 percent and are assessed over five income brackets. More on North Dakota taxes can be found in the tabbed pages below.

Income
Sales
Property
Estate
Other
Personal income tax
North Dakota collects income taxes from its residents utilizing five tax brackets.

For single taxpayers:
-- 2.1 percent on the first $32,550 of taxable income
-- 3.92 percent on taxable income between $32,551 and $78,850
-- 4.34 percent on taxable income between $78,851 and $164,550
-- 5.04 percent on taxable income between $164,551 and $357,700
-- 5.54 percent on taxable income of $357,701 and above.

For married persons filing joint returns:
-- 2.1 percent on the first $54,400 of taxable income
-- 3.92 percent on taxable income between 54,401 and $131,450
-- 4.34 percent on taxable income between $131,451 and $200,400
-- 5.04 percent on taxable income between $200,400 and $357,700
-- 5.54 percent on taxable income of $357,701 and above.
North Dakotans who are Native American are not subject to state income tax and do not have to file a state return if certain conditions are met.
North Dakota income tax returns are due on April 15 or the next business day if that date falls on a weekend or holiday.
Sales tax
North Dakota's sales tax rate is 5 percent.
  Local subdivisions are also allowed to levy a sales and use tax. This tax rate generally ranges from 1 percent to 3 percent.
  Taxpayers may be eligible for a refund of some local sales taxes they paid by filing a claim for refund. More information on the refund can be found on the sales tax newsletter, released by the state's Office of State Tax Commissioner
Personal and real property taxes
For the most part, personal property is exempt from property tax. Personal property of utilities companies that are assessed by the State Board of Equalization is subject to property tax.
Household personal property, inventories, and machinery and equipment used in trade or manufacture are exempt from property taxes.
A mobile home used as a residence or place of business is also subject to a property tax.
Strong economic results in North Dakota over the last few years allowed the state legislature in 2007 to offer $115 million in property tax relief. The relief is provided to homeowners, land owners and commercial property owners. The North Dakota tax site provides details on the various types of property tax relief.
One of the relief programs is the homestead tax credit for qualifying homeowners and renters who are age 65 or older or permanently and totally disabled. For a husband and wife who are living together, only one may apply for the homeowner's credit or renter's refund. Only the spouse applying for the credit or refund need be 65 years of age or older. Qualifying applicants must have an income that does not exceed $17,500.
More publications on North Dakota property taxes are available on the state's tax Web site.
Inheritance and estate taxes
There is no inheritance tax in North Dakota.
North Dakota has an estate tax based on a decedent's total gross estate and limited to the credit for state death taxes allowed on the federal estate tax return. However, since the federal credit for state estate tax payments has been phased out, the North Dakota estate tax is effectively not imposed.
Other North Dakota tax facts
North Dakota taxpayers can check the status of their state returns online.
North Dakota does not tax intangible personal property.
Additional state tax and fee information is available at the Web site of the North Dakota Office of State Tax Commissioner.
To download tax forms on this site, you will need to install a free copy of Adobe Acrobat Reader. Click here for instructions.
-- Updated: Feb. 4, 2009
   





 
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