Tax Commissioner Releases First Quarter 2026 Taxable Sales Data

Tax Commissioner Brian Kroshus has announced that North Dakota’s taxable sales and purchases for the first quarter of 2026 increased by 4.24 percent compared to the same period in 2025. For January, February, and March of 2026, taxable sales and purchases totaled $5.96 billion versus $5.71 billion in the prior year. 

Retail trade, the state’s largest revenue category, posted a positive result, growing by 3.3 percent compared to the same timeframe in 2025. Other top revenue producing categories, Whole Trade and Accommodations, rose by 2.5 percent and 1.1 percent respectively. Mining and Oil and Gas Extraction declined by 19.4 percent. 

 “First quarter results were solid overall, especially given the current level of economic uncertainty,” said Commissioner Kroshus. “Retail, a good indicator of consumer health, also performed well, particularly in the state’s largest cities. Manufacturing and construction, among the state’s largest economic sectors tracked, were also exceptionally strong for the quarter.”

Performance of the top growth categories in the 1st quarter:

• Manufacturing - Increase of 85.5%%
• Admin and Support, Waste Management and Remediation - Increase of 26.1%
• Construction - Increase of 25.3%
• Utilities - Increase of 21.8%
• Arts, Entertainment and Recreation - Increase of 13.3%

Categories posting declines versus prior year during the 1st quarter:

• Mining and Oil and Gas Extraction- Decrease of 19.4%
• Health Care and Social Assistance - Decrease of 10.6%
• Professional, Scientific and Technical Services - Decrease of 7.5%
• Management of Companies and Enterprises - Decrease of 7.4%
• Educational Services - Decrease of 6.2%

“Not surprising, the state’s energy sector and oil-related activity in particular didn’t fare as well as other categories, largely due to lower commodity pricing for the period measured, said Commissioner Kroshus. “While oil pricing has experienced a recent resurgence in April and May, the impact won’t be reflected until the following quarter, standing in contrast to softer price levels during the January through March, timeframe.”

Percent changes for the first quarter of 2026 (compared to the first quarter of 2025) for the largest cities in North Dakota were as follows:

• Bismarck – Increase of 4.7%
• Dickinson – Increase of 5.2%
• Fargo – Increase of 1.0%
• Grand Forks – Increase of 6.3%
• Jamestown – Increase of 9.0%
• Minot – Increase of 1.9%
• Williston – Decrease of 6.6%

Of the 50 largest communities in North Dakota, the highest percentage increases for the first quarter of 2026 (compared to the first quarter of 2025) were as follows:                                      

• Ellendale - Increase of 61.7%
• Crosby - Increase of 60.1%
• New Town - Increase of 53.8%
• Bowman - Increase of 30.4%
• West Fargo - Increase of 24.6%

Counties with the highest percentage increases for the first quarter of 2026 (compared to the first quarter of 2025) were as follows:

• Divide County - Increase of 50.1%
• Billings County - Increase of 42.7%
• LaMoure County - Increase of 32.1%
• Bottineau County - Increase of 29.8%
• Sheridan County - Increase of 25.7%

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.