The North Dakota state sales tax rate is 5.0% in 2026. When county and city taxes are added, the combined rate ranges from 5.0% in areas with no local additions up to 8.0% in the highest-taxed jurisdictions. The most populated areas of North Dakota — including Cass County — have a combined rate of 7.5%.
North Dakota exempts groceries from sales tax. The state has modest local additions, with Fargo and Bismarck having moderate combined rates. The oil industry in western ND keeps local budgets well-funded.
💡 Quick Reference: $100 purchase in North Dakota at the average combined rate costs approximately $106.50 after tax. Use the calculator above to find the exact amount for any county or city in North Dakota.
Groceries in North Dakota are exempt from North Dakota sales tax. Clothing purchases are taxable at full rate. Prescription drugs and medical devices are generally exempt from sales tax in North Dakota, as they are in most US states.
Common North Dakota Sales Tax Exemptions
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Prescription Medicine
Prescription drugs are fully exempt from North Dakota sales tax.
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Grocery Food
Unprepared groceries are exempt from North Dakota sales tax in North Dakota.
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Manufacturing Equipment
Equipment used directly in manufacturing is generally exempt.
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Agricultural Supplies
Seeds, livestock, and farm feed are generally exempt in North Dakota.
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Clothing
Clothing is taxable at full rate in North Dakota.
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Textbooks
Textbooks for educational use are often exempt or reduced rate.
How Does North Dakota Sales Tax Work?
Sales tax in North Dakota is collected at the point of purchase by retailers and remitted to the North Dakota Department of Revenue. The total rate you pay is the sum of the North Dakota state rate (5.0%) plus any applicable county and city rates in your location.
Businesses with a physical presence in North Dakota — including offices, warehouses, or employees — have sales tax nexus and must collect and remit North Dakota sales tax. Since the 2018 Supreme Court ruling in South Dakota v. Wayfair, remote sellers with $100,000+ in North Dakota annual sales or 200+ North Dakota transactions must also register and collect North Dakota sales tax even without a physical presence.
📅 North Dakota Sales Tax Filing: Returns are typically due on the 20th of the month following the reporting period. Filing frequency (monthly, quarterly, or annual) is assigned by the North Dakota Department of Revenue based on your sales volume. File and pay online through the North Dakota state tax portal.
The North Dakota state sales tax rate is 5.0% in 2026. With county and city additions, combined rates range from 5.0% to 8.0% depending on your location. The most common combined rate in populated North Dakota counties is around 6.5%. Use the calculator above to find the exact rate for your specific county and city.
Groceries in North Dakota are exempt from North Dakota sales tax. This applies to unprepared food items purchased at grocery stores. Prepared food (restaurant meals, hot food from a deli counter) is generally taxed at the full combined rate regardless of state grocery exemptions.
To calculate North Dakota sales tax, multiply your purchase amount by the combined rate (as a decimal). For example, a $200 purchase in Cass County at 7.5%: $200 × 0.75 = $15.00 in sales tax, making the total $215.00. Or simply use the free North Dakota sales tax calculator at the top of this page.
Yes, if you meet North Dakota’s economic nexus threshold. Remote sellers must collect and remit North Dakota sales tax if they have $100,000 or more in North Dakota sales or 200+ separate North Dakota transactions in a calendar year. This applies to all online sellers including Amazon FBA sellers, Shopify stores, and marketplace sellers. Marketplace facilitators like Amazon, Etsy, and eBay collect and remit on behalf of their sellers in North Dakota.
Most services are not subject to North Dakota sales tax, which primarily applies to the sale of tangible personal property. However, certain services are taxable in North Dakota — including some digital services, repair services, and services that are inseparable from a taxable product. Consult the North Dakota Department of Revenue or a tax professional for guidance on specific service types.
The highest combined sales tax rate in North Dakota is 8.0%, which occurs in areas with the maximum local tax additions on top of the 5.0% state base rate. The lowest rate is the state base rate of 5.0% in areas with no local taxes. See the county-by-county table above for the exact rate in each area of North Dakota.