Jamestown Sales and Use Tax Collections Rise in 2025, Reversing Prior Decline

Jamestown's sales and use tax revenue climbed 2.4% in 2025, according to year-end statistics released by the North Dakota Office of the State Tax Commissioner in March, reversing a 6% drop recorded in 2024 and outpacing the state and every major city in eastern North Dakota.

Retail activity drove much of the improvement, with Jamestown's retail sector up 3.9% for the full year. The fourth quarter delivered the sharpest results: a 6.1% increase in retail sales during the holiday period compared to the same months in 2024, more than double the statewide retail gain of 2.5% for the quarter.

The rebound breaks what had been a single-year interruption in an otherwise upward run. Jamestown posted a 9% increase in 2022, followed by a 6.3% increase in 2023, before collections fell 6% in 2024. The 2025 figures restore the city's footing and rank Jamestown among the stronger performers in the region, even as several nearby rural counties posted steeper gains. Steele County led the entire state with a 28% increase, and Dickey County also ranked near the top.

For city finances, the numbers carry direct weight. Jamestown levies a 2.5% local sales tax, with collections funding city operations, economic development, and the Two Rivers Activity Center. City administrator and auditor Sarah Hellekson has flagged sales tax revenue as an increasingly important fiscal lever as Jamestown navigates a new state law capping property tax collections at a 3% annual increase. The city draws roughly 42% of its general fund from property tax, making any upside in sales tax collections especially consequential heading into the 2026 budget cycle.

Corry Shevlin, CEO of the Jamestown/Stutsman Development Corp., has tracked the quarterly sales figures throughout the year as the city worked through a soft first quarter before rebounding. The full-year outcome consolidates those quarterly rebounds into a number that economic development partners can point to when recruiting and retaining businesses in the Stutsman County market.

The Tax Commissioner's office will continue issuing quarterly reports in 2026, and city finance staff are expected to present a more detailed breakdown of revenue sources at upcoming City Council meetings.