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)