Cost of Doing Business


  Jamestown, ND North Dakota United States
The average cost of heating or cooling a typical residence for the area, including electricity, natural gas and other fuels Updated: 09/18 88.6 89.4 100

Natural Gas

Montana-Dakota Utilities Co.

Gary Spiedel, District Manager
324 2nd Ave. S.W., P.O. Box 2216
Jamestown, ND 58402
Phone: (701) 252-4959


Northern Plains Electric Cooperative, Inc.

Bob Spencer, District Manager
1515 W. Main, P.O. Box 180
Carrington, ND 58421
Phone: 1-800-882-2500

Otter Tail Power Company

Charles Krebf, Operations Manager
315 2nd Street S.E., P.O. Box 2220
Jamestown, ND 58402
Phone: (701) 252-0540


City of Jamestown

Utility Operations Director - Steve Suko
Phone: (701) 252-5131
325 17th Street SE
Jamestown, ND 58401
Source: Wells
Capacity of Plant: 12,000,000 gallons
Capacity of Wells: 7,000,000 gallons
Average Daily Consumption: 4.0 million gallons/day
Peak Consumption: 6.7 million gallons

Stutsman Rural Water

Address:1812 Highway 281 N
Jamestown, ND 58401-2104
Phone: (701) 252-7727


  • Method of Garbage Disposal: Sanitary Landfill
  • Sewer Use Charge: Based on water used

Lift Station & Wastewater System

Type: Mechanical & Lagoon
Capacity: 4.5 million gallons/day
Present Load: 3.5 million gallons/day - average
20 Lift Stations

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 7.0%
Sales tax rate by utility  
Electric power Exempt
Natural Gas Exempt
Fuel Oil 23 cents per gallon
Water 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) 161.21
County Millage 69.54
School Millage 100
Millage 330.75

Workers' Compensation

Average cost for Manufacturing of Light/Non-Metal ( 3124 ) $ 1.88
Average cost for office workers ( 8805 ) 100 payroll $ .25
Maximum weekly benefit $ 1,168
North Dakota Workers Safety & Insurance  

Unemployment Insurance

The unemployment insurance tax rate for new North Dakota employers in Calendar Year 2019 is 1.21 percent, except in construction industries with North American Industry Classification System (NAICS) Sector 23 codes, which are required to pay a tax rate of 9.75 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 2019 was $36,400.  The minimum tax rate is 0.15 percent and the maximum tax rate is 9.75 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).

Salary by Selected Occupations

Title Annual Median
Accountants and Auditors $  61,150
Administrative Service Managers $  78,250
Automotive Service Tech and Mechanics $  46,730
Bookkeeping, Accounting, and Audit Clerks $  39,150
Cashiers $  26,920
Computer Network Support Specialists $  65,440
Computer User Support Specialists $  49,870
Computer Systems Analysts $   59,840
Construction Laborers $  42,400
Customer Service Representatives $  39,550
Electricians $  70,890
Electrical Engineers $ 106,850
Financial Managers $ 104,800
Heating, Air Cond, and Refrig Mechanics $   47,790
Human Resources Managers $ 100,440
Industrial Production Managers $ 137,490
Helpers - Installation, Maintenance, and Repair $   40,430
Executive Secretaries & Administrative Assistants $   47,600
Loan Officers $   75,130
Machinists $   55,710
Maintenance and Repair Worker (General) $   38,160
Network and Computer Systems Admin $   73,220
Plumbers, Pipefitters, and Steamfitters $   57,180
Receptionists and Information Clerks $   29,640
Retail Salespersons $   31,410
Roofers $   44,420
Stock Clerks and Order Fillers $   28,690
Job Service North Dakota