Sales Tax
5% §§57-39.2-02.1, 03.2

Cigarette Tax
5 mills/cigarette §§57-36-06

Gasoline Tax per Gallon
21¢ §57-43.1-02

Use Tax
5% §§57-40.2-02.1

Liquor Tax
Beer 8¢/gal. in barrels, 16¢/gal. in bottles; Wine <17% 50¢/gal.; 17-24% 60¢/gal.; Sparkling wine $1.00/gal.; Spirits $2.50/gal. §5-03-07

Gambling Tax
2.5% of 25% of wagering pool for horse races; gambling operations: 5% gross proceeds <$200,000, 10% $200,000–400,000, 15% $400,000–600,000, 20% >$600,000. §§53-06.2-11, 53-06.1-12