North Dakota state sales tax rate5%
* Due to varying local sales tax rates, we strongly recommend using our North Dakota sales tax calculator to look up the exact sales tax rate for your location.
NOTE: The outbreak of COVID-19 (caused by the coronavirus) may have impacted sales tax filing due dates in North Dakota. Please consult your local tax authority for specific details. For more information, visit our ongoing coverage of the virus and its impact on sales tax compliance.
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 sales tax guide for businesses
Our free, online guide covers all aspects of managing North Dakota sales tax compliance. Topics include:
- Business registration
- Collecting sales tax
- Filing sales tax returns
- State nexus obligations
- And more!
North Dakota sales tax calculator
Enter a valid address below to look up the sales tax rate for the exact location
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
Combined Tax Rate%
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.
Calculate your total amount
See your sales tax rate applied to any item price
How to use this sales tax rate
Determine who's responsible to collect and remit the sales tax amount.
Determine if your product or service is taxable in the responsible party’s jurisdictions.
Apply the sales tax rate shown above to your taxable product or service’s value.
North Dakota sales tax resources
Need to know which sales tax rates in North Dakota are changing? Check out our tax rate change tracker for details.
This one-page guide to North Dakota sales tax covers collection, filing, and due dates. Think of it as your compliance cheat-sheet.