Tax Commissioner Releases Third Quarter 2025 Taxable Sales Data

Tax Commissioner Releases Third Quarter 2025 Taxable Sales Data

 Tax Commissioner Brian Kroshus has announced that North Dakota's taxable sales and purchases for the third quarter of 2025 decreased by 0.48 percent compared to the same period in 2024. For July, August, and September of 2025, taxable sales and purchases totaled $7.22 billion versus $7.26 billion in the prior year.

"Results for the quarter were mixed, with seven of the top fifteen economic sectors measured experiencing improvement versus prior year, including retail, the state's largest revenue category, which produced a 3 percent increase," said Commissioner Kroshus. "Conversely, the remaining eight measured posted small to moderate year-over-year declines, including mining and oil and gas extraction, which were down 4.2 percent."

Utilities and real estate also rose by 12.4 and 5.9 percent respectively, compared to the same timeframe in 2024. Manufacturing declined by 9.7 percent followed by finance and insurance by 6.4 percent.

"The state experienced a degree of economic divergence this past quarter, in part reflective of our commodity-based economy, which is directly influenced by oil and crop pricing, which continue to trend lower," said Commissioner Kroshus. "Whether third quarter performance signal a momentary pause in growth or the emergence of a prolonged slowdown, won't be fully known until we move beyond the current year and into 2026."

Performance of the top growth categories in the 3rd quarter:

• Retail Trade - Increase of 3.0%
• Construction - Increase of 4.5%
• Utilities - Increase of 12.4%
• Real Estate and Rental and Leasing - Increase of 5.9%
• Professional, Scientific, and Technical Services - Increase of 5.5%

Categories' posting declines over the previous year during the 3rd quarter:

• Mining and Oil and Gas Extraction - Decrease of 4.2%
• Manufacturing - Decrease of 9.7%
• Finance and Insurance - Decrease of 6.4%
• Wholesale Trade - Decrease of 2.4%
• Accommodation and Food Services - Decrease of 2.3%

"In addition to the commercial and industrial space, the health of the North Dakota consumer remains a key indicator of the state's economic health and that aspect will continue to be monitored," said Kroshus. "Household discretionary spending including the level of holiday purchases in the weeks ahead, particularly in our larger towns and cities serving as key, regional shopping hubs, will provide more clues on what we might expect in the upcoming year from a revenue collection perspective."

Percent changes for the third quarter of 2025 (compared to the third quarter of 2024) for the largest cities in North Dakota were as follows:

• Bismarck - Decrease of 0.1%
• Dickinson - Increase of 9.7%
• Fargo - Decrease of 1.4%
• Grand Forks - Decrease of 2.9%
• Jamestown - Increase of 6.4%
• Minot - Decrease of 0.2%
• Williston - Decrease of 0.8%

Of the 50 largest communities in North Dakota, the highest percentage of increases for the third quarter of 2025 (compared to the third quarter of 2024) were as follows:

• Burlington - Increase 32.0%
• Crosby - Increase 31.5%
• Lisbon - Increase 23.9%
• New Town - Increase 43.2%
• Oakes - Increase 22.2%

Counties with the highest percentage increases for the third quarter of 2025 (compared to the third quarter of 2024) were as follows:

• Benson County - Increase 23.5%
• Burke County - Increase 19.0%
• Dickey County - Increase 24.1%
• Divide County - Increase 27.7%
• Traill County - Increase 14.6%

Sales tax collections administered by the North Dakota Office of State Tax Commissioner represent a significant portion of all general fund revenue collections used to support essential services provided by state government to the citizens of North Dakota.

For more information on North Dakota tax-related matters, please visit the Office of the State Tax Commissioner's website at tax.nd.gov or connect with us on social media.