Jamestown/Stutsman Development Corporation

Workers' Compensation

Average cost for Manufacturing of Light/Non-Metal ( 3124 ) $ 2.00
Average cost for office workers ( 8805 ) 100 payroll $ .37
Maximum weekly benefit $ 1,143
North Dakota Workers Safety & Insurance  


Unemployment Insurance

The unemployment insurance tax rate for new North Dakota employers in Calendar Year 2016

was 1.62 percent, except in construction industries with North American Industry Classification

System (NAICS) Sector 23 codes, which were required to pay a tax rate of 10.72 percent. New

employer rates apply until the employer has been in business long enough (chargeable with

benefits throughout the 12 consecutive-month period ending September 30 of the preceding

year for nonconstruction and the 24 consecutive-month period ending September 30 of the

preceding year for construction) to qualify for an experience rating.


North Dakota's maximum taxable wage base in 2016 was $37,200. During the same year, the

minimum tax rate was 0.28 percent and the maximum tax rate was 10.72 percent.

Federal law mandates that states allow nonprofit and government organizations, as well as

federally recognized Indian tribes and entities wholly owned by those tribes, the option to

finance benefit costs. Benefits may be financed by the payment of contributions on the same

basis as other employers (tax-rated method) or by reimbursing the fund only for benefit costs

charged against their account (reimbursement method).


2016 taxable base                                                                                      $37,200


Percentage Rate  
Average amount among all employers (based on 2016 total wages) 1.45 %
Average amount for new employers (non construction) 1.62 %
Maximum weekly benefit (revised each July 1, 2017) $630
Job Service North Dakota  



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


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



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)


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 1.68% 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

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

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) 175.36
County Millage 109.38
School Millage 161.40
Special District Millage (State Medical) 1
Millage 447.14


Salary by Selected Occupations

Title Hourly Median
Accountants and Auditors 23.42
Administrative Service Managers 32.56
Automotive Service Tech and Mechanics 15.15
Bookkeeping, Accounting, and Audit Clerks 14.42
Cashiers 8.94
Claims Adjuster, Examiner, and Invest 20.35
Computer Network Support Specialists 30.83
Computer User Support Specialists 19.90  
Computer Systems Analysts 35.88  
Construction Laborers 15.20
Customer Service Representatives 14.56
Electricians 21.45
Electrical Engineers 32.11
Financial Managers 42.93
Heating, Air Cond, and Refrig Mechanics 19.23
Human Resources Managers 44.69
Industrial Production Managers 44.99
Helpers - Installation, Maintenance, and Repair 10.17
Executive Secretaries & Administrative Assistants 20.45
Loan Officers 29.51
Machinists 17.41
Maintenance and Repair Worker (General) 18.75
Network and Computer Systems Admin 27.05
Packaging & Filling Machinery Operators & Tenders 12.78
Plumbers, Pipefitters, and Steamfitters 17.76
Receptionists and Information Clerks 12.57
Retail Salespersons 11.72
Roofers 16.93
Stock Clerks and Order Fillers 11.13
Job Service North Dakota Occupational Employment Survey, 2013 Edition  

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