Workers‘ Compensation
— Based on $ 24,700 payroll cap effective July 1, 2011
Average cost for all manufacturing per $ 100 payroll	$ 4.68
Average cost for office workers ( 8805 ) 100 payroll	$ .47
Maximum weekly benefit	$ 853
North Dakota Workers Safety & Insurance

Unemployment Insurance
2011 taxable base	$ 25,500
Percentage Rate
Average amount among all employers (based on 2005 total wages)	0.82 %
Average amount for new employers (non construction)	1.37 %
Maximum weekly benefit (revised each July 1st)	$ 442
Job Service North Dakota

Utilities
Electric Power Average Rates
Ottertail Power Company
Standard commercial rate - general service
Customer charge	$ 12
Facility charge	52¢/kw of annual maximum demand (minimum 20 kw)
Average kilowatt an hour charge	7.8525¢
Demand charge	N/A
Additional charges	Additional kva charges may apply depending on connected load. Contact Otter Tail Power Company for more information.
Water heating credit for standard general service
Direct control water heating credit	$4
Standard large commercial rate - large general service
Transmission service
Customer charge	$ 40
Facilities charge	$0.00/ kw
Monthly minimum	Customer + facilities + demand charges (min 80 kw)
Average kilowatt hour charge	First 700,000- 4.985¢ Excess- 4.583¢
Energy - excess kwh charge	N/A
Primary service
Customer charge	$ 40
Facilities charge	11¢ / kw of annual max demand per month (min 80 kw)
Monthly minimum	Customer + facilities + demand charges
Average kilowatt hour charge	First 700,000- 5.118¢ Excess- 4.716¢
Secondary service
Customer charge	$40
Facilities charge	30¢/kw <1000 15¢/kw >= 1000 per month (min 80)
Monthly minimum	Customer + facilities + demand charges
Average kilowatt hour charge	First 700,000- 5.14¢ Excess- 4.738¢
Energy - excess kwh charge	N/A
Natural Gas Rates
Montana-Dakota Utilities Company
Average Cost for Industrial Users	$ .719 /dk - plus cost of gas (2010 Avg was $ 5.395 /dk)
Firm Contract Rates	$ .597 /dk - plus cost of gas (2010 Avg was $ 5.395 /dk)
Interruptible Service Rates	$ .719 /dk - plus cost of gas ( 2010 Avg was $ 5.395 /dk)
Telecommunications
Local Service Providers
Qwest	Digital switch technology. Fiber service provided. Monitored remotely and on-site. ISDN available from switch. DSL available from switch.
Points of Presence (POPS) of Long Distance Carriers (Facilities Based)
DakTel	Residental $39.95 Business $49.95
CSI Cable	Internet $29.99

Corporate Income Tax
Corporate Income Tax Rates	2.1% to 5.15%
North Dakota Office of State Tax Commissioner

Sales Tax
State sales tax	5.0 %
Local sales tax	2.0 %
Total sales tax	7.070 %
Sales tax rate by utility
Electric power	Exempt
Natural gas	Exempt
Fuel oil	23 cents per gallon
Water	Exempt
Telephone sales tax rates (state and local combined)
Local area	5.0 %
Long distance in state	5.0 %
Long distance out of state	Exempt
Machinery and equipment subject to sales/use tax
Industrial/manufacturing machinery	Certain machinery for new and expanding industry is exempt
Office machinery	Taxable
Pollution control – air	Taxable
Pollution control – water	Taxable
Office furniture/fixtures/equipment	Taxable
Sales/use tax on
Computer and telecommunications equipment for a new primary sector business	Exempt
Office building construction materials	Taxable
Industrial building construction materials	Manufacturing and ag co-op – Exempt
	Non-manufacturing and non-ag – Taxable
Manufacturers’ raw materials	Exempt
Canned software	Taxable
Custom software	Exempt
North Dakota Office of State Tax Commissioner

City Hall
Taxing District	Mills
City Millage (includes park)	175.38
County Millage	109.51
School Millage	161.46
Special District Millage (State Medical)	1
Total Millage	447.35

Other Tax Info
No personal property tax.
No inventory tax.
No production tax.
Business tax incentives can be applied for and granted for corporate income tax and corporate property tax.

Salary by Selected Occupations
Title	Hourly Median
Accountants and Auditors	23.49
Administrative Service Managers	31.64
Automotive Service Tech and Mechanics	15.51
Bookkeeping, Accounting, and Audit Clerks	14.76
Cashiers	8.49
Claims Adjuster, Examiner, and Invest	22.76
Computer Operators	14.44
Computer Support Specialists	13.00
Computer Systems Analysts	21.63
Construction Laborers	13.72
Counter and Rental Clerks	8.86
Customer Service Representatives	13.05
Electrical and Electronic Engineering Techs	28.77
Financial Managers	38.98
Heating, Air Cond, and Refrig Mechanics	19.71
Human Resources Managers	36.04
Industrial Production Managers	33.12
Helpers - Installation, Maintenance, and Repair	10.61
Executive Secretaries & Administrative Assistants	16.94
Loan Officers	25.71
Machinists	17.77
Maintenance and Repair Worker (General)	16.21
Network and Computer Systems Admin	24.65
Packaging & Filling Machinery Operators & Tenders	11.21
Plumbers, Pipefitters, and Steamfitters	22.61
Receptionists and Information Clerks	11.09
Retail Salespersons	10.29
Sheet Metal Workers	18.29
Stock Clerks and Order Fillers	9.79
Surveying and Mapping Technicians	16.97
Job Service North Dakota Occupational Employment Survey, 2009 Edition