Personal income tax
North Dakota collects income taxes from its residents utilizing five tax brackets.
For single taxpayers:
-- 2.1 percent on the first $32,550 of taxable income
-- 3.92 percent on taxable income between $32,551 and $78,850
-- 4.34 percent on taxable income between $78,851 and $164,550
-- 5.04 percent on taxable income between $164,551 and $357,700
-- 5.54 percent on taxable income of $357,701 and above.
For married persons filing joint returns:
-- 2.1 percent on the first $54,400 of taxable income
-- 3.92 percent on taxable income between 54,401 and $131,450
-- 4.34 percent on taxable income between $131,451 and $200,400
-- 5.04 percent on taxable income between $200,400 and $357,700
-- 5.54 percent on taxable income of $357,701 and above.
North Dakota's sales tax rate is 5 percent.
Local subdivisions are also allowed to levy a sales and use tax. This tax rate generally ranges from 1 percent to 3 percent.
Taxpayers may be eligible for a refund of some local sales taxes they paid by filing a claim for refund. More information on the refund can be found on the sales tax newsletter, released by the state's Office of State Tax Commissioner
Minnesota collects income taxes from its residents utilizing three tax brackets.
For single taxpayers:
-- 5.35 percent on the first $21,800 of taxable income
-- 7.05 percent on taxable income between $21,801 and $71,590
-- 7.85 percent on taxable income of $71,591 and above.
For married couples filing jointly:
-- 5.35 percent on the first $31,860 of taxable income
-- 7.05 percent on taxable income between $31,861 and $126,580
-- 7.85 percent on taxable income of $126,581 and above.
The sales tax in Minnesota for most items is 6.5 percent. The rate is scheduled to increase on July 1, 2009, to 6.875 percent.
Minnesota's state tax department also administers sales tax for several local governments. Updates of local sales tax rates are posted on the state's Revenue Web site.
The state also imposes a use tax on items purchased elsewhere but used within Minnesota.
Also, presently ND is running about a 1.5 Billion dollar state surplus that the politicals are arguing on how to give back to the ND taxpayer, where Minnesota is in lots of Red ink.
Wife and I will be moving back home (ND) in April (Lake Metigoshe)......

Good Luck!!