Cross-Sector (all businesses, e-commerce, freelancers, home-based)
NEW/UPDATED local sales & use taxes: Walsh County increased its county sales/use/gross receipts tax to 1% (refund cap $50/sale) effective Jan 1, 2026; City of Surrey raised its city sales/use/gross receipts tax to 3% (cap $25/sale). ND Tax also posted its 2026 “Local Taxes by Location” guideline.
Why it matters: Remote sellers, marketplace facilitators (Amazon/Etsy/eBay), and local retailers must update point-of-sale, checkout, and marketplace settings to the new rates/caps to avoid under-collection and assessments.
Who’s affected: Any seller shipping to or operating in Walsh County or Surrey; marketplace facilitators; hospitality and contractors bidding work in those jurisdictions.
Dates: Already effective Jan 1, 2026.
Source: https://www.tax.nd.gov/sites/www/files/documents/forms/sales-use/2026-local-taxes-by-location.pdf , https://www.tax.nd.gov/sites/www/files/documents/forms/sales-use/local-tax-changes/2025/surrey-2025-12-15.pdf , https://www.tax.nd.gov/local-tax-refund-local-maximum-tax-amounts
Payroll, HR & Workforce
UPDATED for 2026: Job Service ND set the 2026 UI taxable wage base at $46,600 and published the year’s rate schedules.
Why it matters: Higher wage base increases employer UI contributions; adjust payroll systems and Q1 estimates.
Who’s affected: All ND employers processing unemployment insurance.
Date: Effective Jan 1, 2026.
Source: https://www.avionte.com/blog/2026-state-unemployment-wage-bases/ , https://news.bloombergtax.com/daily-labor-report/state-unemployment-taxable-wage-base-rises-in-23-states-for-2026
Energy, Utilities & Oil/Gas
NEW rate rider: Xcel/NSP Renewable Energy Rider increased from $0.002042 to $0.002437 per kWh for all energy billed Jan 1, 2026 onward (about $0.30/month for a typical 750 kWh residential bill; commercial varies by usage).
Why it matters: Expect slightly higher electric bills; incorporate into 2026 budgets/quotes.
Who’s affected: Xcel/NSP electric customers in ND (homes, storefronts, farms, data centers, hospitality).
Source: https://www.psc.nd.gov/public/utility/tariffs/electric/xcel/Proposed%20Tariffs%20-%20Schedules.pdf (see Renewable Energy Rider sheet / PSC filing notice: https://www.psc.nd.gov/public/newsroom/2026/01-10-26-Xcel-NOT-469-TariffCharge.pdf)
NEW industry signal: Continental Resources says it’s pausing new drilling in ND while continuing production.
Why it matters: Short-term softness could ripple to field services, housing/hospitality in the patch, and local tax receipts; monitor service demand and staffing.
Who’s affected: Oilfield service firms, lodging/food service in oil counties, local governments.
Date: Statements reported Jan 21, 2026.
Source: https://www.kfyrtv.com/2026/01/21/continental-resources-pauses-new-drilling-north-dakota/
NEW grants for energy savings: ND Commerce announced state energy grants/loans for communities (with opportunities that can flow to school districts and local partners; businesses can leverage the revolving loan). Programs include SEP (grants $7,500–$75,000, 20% match, apps due Mar 1, 2026), EECBG (rolling, no match), Energy Conservation Grants (up to 50%, capped $100,000, rolling), and Energy Efficiency Revolving Loans (via Lake Agassiz).
Why it matters: Near-term funding to cut utility costs or upgrade facilities; partner with your city/county/school on joint projects.
Who’s affected: Local governments, schools, nonprofits; ND businesses via loan option and public-private projects.
Source: https://ndenergyservices.nd.gov/grants/state-energy-program , https://ndenergyservices.nd.gov/grants/eecbg , https://ndenergyservices.nd.gov/grants/energy-conservation-grants , https://lakeagassiz.com/energy-efficiency-revolving-loan-fund-eerlf/
Transportation, Logistics & Weather Operations
NEW/extreme cold alerts: NWS warns of dangerous wind chills (–45° to –55°F) across ND Thu–Sun; NDDOT recently closed/reopened portions of I-29 due to blizzard conditions.
Why it matters: Expect cold-related delays, diesel/DEF issues, increased outage risk, and worker-safety constraints; adjust delivery schedules and outdoor work.
Who’s affected: Trucking, field crews, ag & construction, retail receiving.
Dates: Jan 22–25, 2026 (extreme cold); recent closures Jan 18–19 show risk of repeat disruptions.
Source: https://www.weather.gov/bis/ (Wind Chill Warning, Jan 22–25) , https://www.dot.nd.gov/dotnet2/news/2026releases/20260119A/ (I-29 closure) , https://www.dot.nd.gov/dotnet2/news/2026releases/20260119B/ (I-29 reopened)
Healthcare (Providers, Payers, Public Health)
UPDATED Medicaid rates & coverage: ND HHS posted January 2026 Medicaid updates; nursing facility rates reflect a 3.2% adjustment under the State Plan. Additional provider updates for January include policy/coverage changes affecting school-based services and certain reimbursements.
Why it matters: Adjust contract rates, billing, and school health services planning; impacts SNFs, PRTFs, and school districts’ Medicaid billing.
Who’s affected: Healthcare providers, school districts, payers.
Source: https://www.hhs.nd.gov/medicaid/providerupdates (Jan 2026 updates hub) , https://www.hhs.nd.gov/sites/www/files/documents/Medicaid/SPA/SP-26-0001_Tribal-Consultation.pdf (NF rate detail)
Education (K–12, Higher Ed, Private Schools, Training Providers)
NEW initiative: NDDPI partnered with New Classrooms to design a new statewide middle-school math model (grant-supported); stakeholder work begins this winter.
Why it matters: Districts and education vendors should watch for pilots/procurement aligned to personalized/competency-based math.
Who’s affected: K-12 districts, tutoring/ed-tech providers, teacher-training orgs.
Date: Announced Jan 21, 2026 (agency comms began Jan 15).
Source: https://www.nd.gov/dpi/news/nddpi-partners-new-classrooms-reimagine-middle-school-mathematics , https://newclassrooms.org/north-dakota/
NEW legislative movement: Committee advanced a free school meals bill in the special session (expanding eligibility to 300% FPL / adding funding); full legislative action continues this week.
Why it matters: Could shift school foodservice volumes, vendor contracts, and family budgets statewide.
Who’s affected: School districts, foodservice vendors, families.
Date: Jan 21–22, 2026 (special session).
Source: https://legiscan.com/ND/bill/HB1624/2026
Manufacturing, Technology & Automation
DEADLINE NEAR: Automation Tax Credit applications (up to 15% credit on approved automation equipment) must be submitted by Jan 31, 2026; Commerce tightened completeness rules (single 7-business-day fix window).
Why it matters: Last-mile window to reduce 2026 capital costs for factories and qualifying animal-ag processes.
Who’s affected: Primary sector manufacturers/animal-ag processors, integrators, and their vendors.
Source: https://www.commerce.nd.gov/news/north-dakota-automation-tax-credit-applications-open-through-jan-31
Government & Nonprofit Service Providers
UPDATED transparency systems: ND Secretary of State is rolling out an upgraded transparency/records platform with a public demonstration on Jan 26, 2026.
Why it matters: Easier access to filings/records aids grant writers, watchdogs, journalists, and compliance teams.
Who’s affected: Nonprofits, local governments, journalists, businesses tracking entities.
Source: https://sos.nd.gov/newsroom/new-transparency-platform-demonstration
Agriculture & Food (including cottage food producers)
Program reminder (active this cycle): Bank of North Dakota launched the 2026 Grain Inventory Loan Program (BND share at Base Rate − 0.75%; $100M set-aside) to help producers finance remaining inventory.
Why it matters: Improves cash flow during a tighter year; coordinate with your local lender.
Who’s affected: ND crop producers and ag lenders; downstream haulers/elevators indirectly.
Date: Announced Nov 25, 2025, active in 2026.
Source: https://www.agconnection.com/news/2025/12/06/nd-bank-announces-2026-farm-finance-programs (with program links) , https://bnd.nd.gov/gilp
Check back later for legislative special session updates.