North Dakota Sales Tax Rate Table
North Dakota statewide sales tax rate: 5.00%. Local governments in North Dakota may add their own sales tax on top of the state rate, so the total rate you charge depends on the address of the sale. Combined state and local rates average about 7.09%. North Dakota’s sales tax is administered by the North Dakota Office of State Tax Commissioner.
Rates reviewed August 2026. State rates reflect statutory rates in effect as of July 1, 2026. Local rates change frequently — always confirm the rate for the exact delivery address before you file.
North Dakota Sales Tax Rates at a Glance
| Statewide sales tax rate | 5.00% |
|---|---|
| Local sales taxes | Yes — up to 3.75% additional |
| Average local rate | 2.09% |
| Average combined rate | 7.09% |
| Administered by | North Dakota Office of State Tax Commissioner |
| Registration document | North Dakota Sales and Use Tax Permit |
| Rate data reviewed | August 2026 |
How Local Sales Tax Works in North Dakota
North Dakota cities and counties levy local sales taxes on top of the 5% state rate. A distinctive North Dakota feature is the maximum tax, or refund cap, that many local jurisdictions apply: local tax stops accruing once a single transaction passes a set amount, with a refund available above it.
Which North Dakota Rate Should You Charge?
North Dakota is destination-sourced and a Streamlined Sales and Use Tax Agreement member, so the local rate follows the delivery address — as does the local maximum tax cap that goes with it.
What North Dakota Taxes — and What It Doesn’t
Groceries for home consumption and prescription drugs are exempt. Most services are untaxed. Prepared food and certain lodging and rental transactions carry separate local taxes in some cities.
Look Up an Exact North Dakota Sales Tax Rate
Publishing a fixed list of every North Dakota city and county rate would be out of date within weeks, so we do not reproduce one here. The Office of State Tax Commissioner publishes a local option tax guideline listing each city and county rate together with its maximum tax and refund cap. Open the official North Dakota Office of State Tax Commissioner website at www.tax.nd.gov and use its rate lookup for the exact delivery address.
Registering to Collect Sales Tax in North Dakota
Before you can legally charge North Dakota sales tax you need to be registered with the North Dakota Office of State Tax Commissioner and hold a North Dakota Sales and Use Tax Permit. Our sales tax application service files the paperwork for you. See the North Dakota sales tax application page for what North Dakota asks for.
Ready to register in North Dakota? Apply for your North Dakota sales tax permit online – it only takes a few minutes.
North Dakota Sales Tax Rate FAQs
What is the sales tax rate in North Dakota?
The North Dakota statewide rate is 5.00%. With local taxes added, the total rate at a given address is typically higher — the average combined rate is about 7.09% and local add-ons can reach 3.75%.
Do I need a permit before I collect sales tax in North Dakota?
Yes. Collecting sales tax without a valid North Dakota Sales and Use Tax Permit is not permitted in North Dakota. Register first, then start charging tax. You can apply for your North Dakota sales tax permit here.
Do remote and online sellers have to collect North Dakota sales tax?
Generally yes, once you cross North Dakota’s economic nexus threshold or have a physical presence in the state. Marketplace facilitators such as Amazon and Etsy usually collect on their own sales, but sales through your own website normally remain your responsibility. See our sales tax registration overview for how nexus works.
How often do North Dakota sales tax rates change?
The statewide rate changes rarely — local rates change far more often, frequently on 1 January, 1 April, 1 July or 1 October. Confirm the current rate with the North Dakota Office of State Tax Commissioner before filing a return.
Sales Tax Rates in Other States
Compare every state on our state sales and use tax rate hub, or check a neighbouring state:
- South Dakota sales tax rate table
- Minnesota sales tax rate table
- Montana sales tax rate table
- Wyoming sales tax rate table
Need to check a number you already have? Use our sales tax number verification page.