Editing North Dakota (section)

===State taxes===
North Dakota has a slightly [[progressive tax|progressive income tax]] structure; the five brackets of state [[income tax]] rates are 1.1%, 2.04%, 2.27%, 2.64%, and 2.90% as of 2017.<ref>{{cite web|title=2017 Tax Tables for Form ND-1|publisher=Office of State Tax Commissioner, North Dakota|url=https://www.nd.gov/tax/data/upfiles/media/form-nd-1-tax-tables-and-tax-rate-schedules.pdf|access-date=July 26, 2018|archive-date=February 20, 2021|archive-url=https://web.archive.org/web/20210220151001/https://www.nd.gov/tax/data/upfiles/media/form-nd-1-tax-tables-and-tax-rate-schedules.pdf|url-status=live}}</ref> In 2005 North Dakota ranked 22nd highest by per capita state taxes.<ref>{{cite web | title = States Ranked by Total State Taxes and Per Capita Amount: 2005 | publisher = U.S. Census Bureau | access-date = October 4, 2007 | url = https://www.census.gov/govs/statetax/05staxrank.html | url-status = dead | archive-url = https://web.archive.org/web/20070409064417/http://www.census.gov/govs/statetax/05staxrank.html | archive-date = April 9, 2007 | df = mdy-all }}</ref> The [[sales tax]] in North Dakota is 6% for most items.<ref name="sales tax">{{cite web | title = Sales and Use | publisher = Office of State Tax Commissioner, Tax Department, North Dakota | url = http://www.nd.gov/tax/salesanduse/ | access-date = October 4, 2007 | archive-url = https://web.archive.org/web/20070622001435/http://www.nd.gov/tax/salesanduse/ | archive-date = June 22, 2007 | url-status = live }}</ref> The state allows municipalities to institute local sales taxes and special local taxes, such as the 1.75% supplemental sales tax in Grand Forks.<ref>{{cite web |url= http://www.city-data.com/us-cities/The-Midwest/Grand-Forks-Economy.html |publisher= City-Data.com |title= Grand Forks: Economy—Major Industries and Commercial Activity |access-date= October 4, 2007 |archive-url= https://web.archive.org/web/20071013172732/http://www.city-data.com/us-cities/The-Midwest/Grand-Forks-Economy.html |archive-date= October 13, 2007 |url-status= live }}</ref> [[Excise|Excise taxes]] are levied on the purchase price or market value of aircraft registered in North Dakota. The state imposes a [[use tax]] on items purchased elsewhere but used within North Dakota. Owners of [[real property]] in North Dakota pay [[property tax]] to their county, municipality, school district, and special taxing districts.<ref>{{cite web | title = Property | publisher = Office of State Tax Commissioner, Tax Department, North Dakota | url = http://www.nd.gov/tax/property/ | access-date = October 4, 2007 | archive-url = https://web.archive.org/web/20070622001141/http://www.nd.gov/tax/property/ | archive-date = June 22, 2007 | url-status = live }}</ref>

The [[Tax Foundation]] ranks North Dakota as the state with the 20th most "business friendly" tax climate in the nation.<ref name="taxfound">{{cite web |url=http://www.taxfoundation.org/research/topic/48.html |title=Tax Research Areas > North Dakota |publisher=The Tax Foundation |access-date=December 14, 2011 |archive-url=https://web.archive.org/web/20111103121942/http://taxfoundation.org/research/topic/48.html |archive-date=November 3, 2011 |url-status=live }}</ref> [[Tax Freedom Day]] arrives on April 1, 10&nbsp;days earlier than the national Tax Freedom Day.<ref name="taxfound" /> In 2006, North Dakota was the state with the lowest number of returns filed by taxpayers with an [[adjusted gross income]] of over $1M—only 333.<ref>{{Cite web|url=https://www.irs.gov/taxstats/article/0,,id=102886,00.html|archiveurl=https://web.archive.org/web/20120809061702/https://www.irs.gov/taxstats/article/0%2C%2Cid%3D102886%2C00.html|url-status=dead|title=IRS—Tax Stats at a Glance|archivedate=August 9, 2012}}</ref>