| County | State Rate | County Rate | Combined Rate | Major City |
|---|---|---|---|---|
| Adams County | 5% | 0% | 5% | Hettinger |
| Barnes County | 5% | 0.5% | 5.5% | Valley City |
| Benson County | 5% | 0% | 5% | Minnewaukan |
| Bottineau County | 5% | 0.5% | 5.5% | Bottineau |
| Bowman County | 5% | 0% | 5% | Bowman |
| Burke County | 5% | 0% | 5% | Bowbells |
| Burleigh County | 5% | 0.5% | 5.5% | Bismarck |
| Cass County | 5% | 0.5% | 5.5% | Fargo |
| Cavalier County | 5% | 0% | 5% | Langdon |
| Dickey County | 5% | 0% | 5% | Ellendale |
| Divide County | 5% | 0% | 5% | Crosby |
| Dunn County | 5% | 0% | 5% | Manning |
| Eddy County | 5% | 0% | 5% | New Rockford |
The state sales tax rate in North Dakota is 5%. However, some counties may impose an additional local sales tax, which can range from 0% to 0.5%. The combined sales tax rate in North Dakota can range from 5% to 5.5%.
North Dakota has a relatively simple sales tax system, with a few exemptions and special rules. For example, groceries, clothing, and prescription medications are exempt from sales tax.
It’s worth noting that North Dakota has a few unique sales tax rules. For example, the state imposes a sales tax on certain services, such as telecommunications and utility services.
The North Dakota Office of State Tax Commissioner is responsible for collecting and administering sales tax in the state. Businesses that sell taxable goods and services in North Dakota must register for a sales tax permit and file regular sales tax returns.
In North Dakota, a business is required to collect sales tax if it has a physical presence in the state, such as a store or warehouse, or if it has economic nexus, which is defined as having $100,000 or more in gross sales in the state in a calendar year. Businesses that meet this threshold must register for a sales tax permit and begin collecting sales tax.