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)