Mandan's sales tax rates, when combined with state and county taxes as of Jan. 1, 2025, are as follows:

  • Sales & use tax: 7.75% (5% state, 0.50% county, 2.25% city),
  • Local restaurant & lodging sales tax: 1%
  • Local hotel occupancy tax: 2%

 

Effective April 1, 2025, the combined state, city, and county rates within the city limits of Mandan will be as follows:

  • General sales and use tax: 8.25% (5% state + 2.25% city + 1% county)
  • New farm machinery and farm irrigation equipment: 6.25% (3% state + 2.25% city + 1% county)
  • New manufactured homes: 6.25% (3% state + 2.25% city + 1% county)
  • Lodging:
    • Hotel, motel, and tourist court accommodations and bed & breakfast accommodations licensed under North Dakota Century Code Ch. 13-09.1:
      • 11.25% (5% state + 2.25% city + 2% local lodging + 1% local lodging and restaurant + 1% county)
  • Restaurants, concession stands, and mobile food trucks (sale of food and non-alcoholic beverages):
    • 9.25% (5% state + 2.25% city + 1% local lodging and restaurant + 1% county)
  • Alcoholic beverages:
    • Off-sale alcoholic beverages: 10.25% (7% state + 2.25% city + 1% county)
    • On-sale alcoholic beverages: 11.25% (7% state + 2.25% city + 1% local lodging and restaurant + 1% county)