North Dakota sales tax

Download North Dakota 2019 sales tax rates by ZIP code

North Dakota state sales tax rate

5%
Base state sales tax rate 5%
Local rate range 0%-3.5%
Total rate range 5%-8.5%

* Due to varying local sales tax rates, we strongly recommend using our North Dakota sales tax calculator to determine the exact sales tax rate for your location.

Avalara > State Sales Tax Rates > North Dakota Sales Tax

North Dakota sales tax information

The North Dakota (ND) state sales tax rate is currently 5%. Depending on local municipalities, the total tax rate can be as high as 8.5%.

North Dakota assesses local tax at the city and county levels, but does not assess local tax for special jurisdictional areas such as school districts or transportation authorities.

Amazon.com owns and operates a customer service center in North Dakota. This physical presence, or nexus, creates a sales tax obligation for Amazon and many sellers participating in Amazon’s Seller Central and Fulfillment By Amazon (FBA) programs.

North Dakota imposes sales tax on retailers’ gross receipts. Cities or counties that have adopted home rule charters may levy sales and use and other taxes at the local level.

North Dakota is a Streamlined Sales Tax state. Out-of-state retailers may be liable for sales and use tax and are encouraged to register with the state.

Maine Sales Tax Rate Guide

Maine sales tax guide for businesses

Our free, online guide covers all aspects of managing Maine sales tax compliance. Topics include:

  • Business registration
  • Collecting sales tax
  • Filing sales tax returns
  • State nexus obligations
  • And more!

Visit the guide

North Dakota sales tax calculator

Enter a valid address below and get the sales tax rate for the exact location
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Why can't I just use the ZIP code?

  • There are often multiple sales tax rates per ZIP code, county, and city.
  • ZIP codes often overlap, or become subsets of other ZIP codes, or represent no geographic region at all.
  • ZIP codes aren't stable. In any given year, the USPS makes numerous boundary changes to ZIP code areas.

For the most accurate sales tax rate, use an exact street address.

Your sales tax rate

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Combined Tax Rate

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Jurisdiction Breakdown

What do these tax rates mean?

  • The combined tax rate is the total sales tax rate of the jurisdiction for the address you submitted.

  • The jurisdiction breakdown shows the different sales tax rates making up the combined rate.

  • While most taxable products are subject to the combined sales tax rate, some items are taxed differently at state and local levels. Be sure to apply the correct sales tax rate to your sale.

The rates presented are current for the date and time you submitted the address, but may change at any time with new tax legislation.

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How to use this sales tax rate

  1. Determine who's responsible to collect and remit the sales tax amount. 

  2. Determine if your product or service is taxable in the responsible party’s jurisdictions.

  3. Apply the sales tax rate shown above to your taxable product or service’s value.

North Dakota sales tax resources

North Dakota sales tax rate changes

Need to know which sales tax rates in North Dakota are changing? Check out our tax rate change tracker for details.

North Dakota sales tax quick reference guide

This one-page guide to North Dakota sales tax covers collection, filing, and due dates. Think of it as your compliance cheat-sheet.