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Sales Tax by State

North Dakota Sales Tax Calculator

North Dakota charges a 5.00% state sales tax, with local rates up to 3.50%. The statewide average combined rate is 7.04%. Groceries exempt.

Total with tax
$107.04
Combined rate 7.040%
Purchase amount$100.00
State tax (5.000%)$5.00
Local tax (2.040%)$2.04
Total tax$7.04
North Dakota notes: Groceries exempt. Statewide average combined rate: 7.04%. Max local rate: 3.50%. Groceries: exempt from state tax.
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How North Dakota sales tax works

North Dakota applies a 5.00% state sales tax to most retail purchases. Counties, cities, and special districts can add up to 3.50% on top, so the actual rate you pay varies by jurisdiction. The statewide average combined rate is 7.04%.

Groceries are exempt from North Dakota's state sales tax. Prepared food (restaurants, deli items, hot food bars) is generally still taxable at the full combined rate.

For exact rates by ZIP code or address, use the North Dakota Department of Revenue's online lookup. The combined rate at the register is whatever the state rate plus the local jurisdiction add to — and local rates can shift each year as cities pass new measures. Run any purchase amount through the calculator above to see the breakdown.

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Frequently asked questions

What is North Dakota's sales tax rate?

The North Dakota state sales tax rate is 5.00%. After typical local taxes, the average combined rate is 7.04%.

Does North Dakota tax groceries?

No — groceries are exempt from North Dakota state sales tax. Prepared food (restaurants, hot food, deli) is generally taxed at the full rate.

Is clothing taxed in North Dakota?

Yes — clothing is taxable in North Dakota at the standard sales tax rate.

What about online purchases shipped to North Dakota?

Online retailers with "economic nexus" in North Dakota (typically $100,000+ in annual sales or 200+ transactions per year) must collect North Dakota sales tax at checkout. Marketplaces like Amazon, eBay, and Etsy generally collect it automatically. For purchases from out-of-state sellers that don't collect, North Dakota expects buyers to remit "use tax" — though enforcement on individuals is rare.

What is North Dakota's state income tax rate?

North Dakota's top marginal state income tax rate is 2.50%. For details on self-employment tax including state-by-state combined rates, see our Self-Employment Tax Calculator.

Where do I look up the exact rate for my address in North Dakota?

Use the North Dakota Department of Revenue's online address lookup. Combined rates can vary by ZIP code, especially when special tax districts (transit, stadiums, redevelopment zones) overlap with parts of a city.

Sales tax in nearby states

South Dakota
Avg 6.40%
Minnesota
Avg 8.04%
Montana
No state sales tax
Wisconsin
Avg 5.70%

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Disclaimer: This calculator provides estimates for informational purposes only and does not constitute financial, tax, accounting, or legal advice. Tax rates, regulations, and economic data change frequently. Consult a qualified accountant or tax professional for advice specific to your situation.