Tax Commissioner Announces First Quarter 2025 Taxable Sales Figures

Tax Commissioner Brian Kroshus has announced that North Dakota’s taxable sales and purchases for the 1st quarter of 2025 decreased by 1.53 percent compared to the same period in 2024. For January, February, and March of 2025, taxable sales and purchases totaled $5.65 billion versus $5.74 billion in the prior year.

“While we experienced a modest decline overall, results indicate that the North Dakota economy remained relatively stable despite economic headwinds at the national level,” said Commissioner Kroshus. “Steady consumer spending reflected in the retail sales number which kept pace with the previous year, suggests there is still reason to be cautiously optimistic moving forward, acknowledging the outcome of negotiations with key U.S. trade partners in the coming months will play a role in determining the state’s economic performance for the balance of the year, especially as it relates to our energy and agricultural sectors.”

Despite the slight overall decrease, retail trade as referenced, the state's largest sector, remained stable with a minimal year-over-year change of 0.04 percent. Conversely, wholesale trade experienced a decline of 6.1 percent, while mining and gas extraction countered with a solid 6.9 percent increase compared to the same period last year.

Performance of the top growth categories in the first quarter:

• Real Estate and Rental and Leasing – Increase of 7.7%
• Mining, Oil & Gas Extraction – Increase of 6.9%
• Transportation and Warehousing – Increase of 6.2%
• Health and Social Assistance – Increase of 2.5%
• Manufacturing - Increase of 0.1%

Categories posting declines versus prior year during Q1:

• Wholesale trade – Decrease of 6.1%
• Construction - Decrease of 8.5%
• Accommodation and Food Services - Decrease of 0.5%

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

• Bismarck – Increase of 1.8%
• Dickinson – Increase of 2.1%
• Fargo – Decrease of 4.9%
• Grand Forks – Decrease of .5.3%
• Jamestown – Decrease of 4.8%
• Minot – Decrease of 6.7%
• Williston – Increase of 7.1%

“Results for our larger metro areas in the state during the first quarter were mixed, with the western half of the state largely experiencing growth compared to the prior year while their eastern counterparts posted less favorable results,” said Commissioner Kroshus.

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

• Belfield – Increase 20.7%
• Burlington – Increase 39.9%
• Ellendale – Increase 18.1%
• Garrison – Increase 49.8%
• Velva – Increase 29.0%

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

• Dunn County – Increase 17.9%
• McLean County – Increase 21.4%
• McHenry County – Increase 22.7%
• Oliver County – Increase 27.6%
• Sioux County – Increase 40.7%

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