North Dakota Sales Tax

Rates

  • State sales tax rate 5%
  • Local rate0% - 3.5%
  • Combined rate5% - 8.5%
  • *Local rates are set by the county, city or other taxing district.
  • *Shipping is taxable

Major Cities/Counties

  • Fargo 7.5%
  • Bismarck 6.5%
  • Grand Forks 7.25%
  • Minot 7.5%
  • Wahpeton 7%
  • Jamestown 7%
  • Williston 8%
  • Dickinson 6.5%

North Dakota Sales & Use Tax Information

The North Dakota (ND) state sales tax rate is currently 5%, ranking 33th-highest in the U.S. Depending on local municipalities, the total tax rate can be as high as 8.5%. The average local rate is 1.83%. The average combined tax rate is 6.83%, ranking 26th in the US.

The North Dakota's state tax rate varies depending of the type of purchase: farm machinery and irrigation equipment for agricultural purposes - 3%, general goods - 5%, alcoholic beverages - 7%.

Local taxes apply to both intra-state and inter-state transactions.

The purchase price of tangible personal property purchased outside of the state for storage, use or consumption within the state is subject to a use tax.

In North Dakota, food and food products for human consumption off the premises where purchased are tax exempt. Prescription drugs, oxygen and anesthesia gases are exempt from sales tax.

North Carolina participates in the Streamlined Sales Tax Project (SSTP).

Lowest Tax Rates

  • Abercrombie 5%
  • Agate 5%
  • Alexander 5%
  • Alsen 5%
  • Ambrose 5%
  • Amidon 5%
  • Anamoose 5%
  • Aneta 5%

Highest Tax Rates

  • Tioga 8.5%
  • Crosby 8%
  • Finley 8%
  • Hope 8%
  • Williston 8%
  • Grafton 7.75%
  • Casselton 7.5%
  • Fargo 7.5%