North Dakota Sales Tax Guide: Rate & Rules
The North Dakota state sales tax rate is 5%; combined rates with local taxes range from 5% to 8.75%, most commonly 5% (as of October 2026).
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What is the sales tax rate in North Dakota?
The North Dakota state sales tax rate is 5%; combined rates with local taxes range from 5% to 8.75%, most commonly 5% (as of October 2026).
- State rate
- 5%
- Most common
- 5%
- Combined rates
- 5%–8.75%
- Rates as of
- October 2026
Most common is the combined rate found in the most ZIP codes. Source: Kintsugi's rate table, updated monthly. Official source: North Dakota Tax Commissioner — Sales and Use Tax.
Do I need a North Dakota sales tax permit?
You need one once you have nexus in North Dakota, from a physical presence or from sales. North Dakota economic nexus applies once your sales into the state exceed $100,000 in the current or prior calendar year. Nexus and registration rules
When is North Dakota sales tax due?
North Dakota assigns monthly, quarterly, or annual filing based on tax volume. Returns are due the last day of the month following the reporting period. Filing frequency and deadlines
Key Takeaways
North Dakota's state sales tax rate is 5%, with local taxes bringing combined rates up to about 8.75% [1]. You have economic nexus once sales into North Dakota exceed $100,000 in the current or prior calendar year, with no transaction-count trigger [1]. SaaS and electronically delivered digital products are not taxable, though downloaded off-the-shelf software is; groceries are exempt and clothing is taxable [2][3]. Protest an assessment within 30 days [5].
What is taxable in North Dakota?
SaaS
Exempt
Clothing
Taxable
Groceries
Exempt
Digital Goods
Exempt
What are the sales tax rates in North Dakota?
North Dakota levies a 5% state sales and use tax. City and county taxes of up to 3.75% bring combined rates to between 5% and 8.75%.
Component | Rate | Scope |
|---|---|---|
State | 5.00% | Statewide |
Local (city + county) | 0%–3.75% | Varies by location |
Combined | 5.00%–8.75% | Varies by location |
To find the combined rate for a specific address, use our US sales tax calculator.
What are the sales tax rates by county in North Dakota?
The combined rate is the 5% state rate plus any county, city and special district taxes. The range covers every ZIP code in the county, and the most common rate is the one found in the most of them. Select a column heading to sort, or look up an exact address with the sales tax calculator.
Rates as of 49 counties with a local tax
| Barnes County | 0% | 5%–7.5% | 5% | 2 |
|---|---|---|---|---|
| Benson County | 0% | 5%–8% | 5% | 3 |
| Billings County | 0% | 5%–7.5% | 5% | 1 |
| Bottineau County | 0% | 5%–7% | 5% | 3 |
| Burke County | 0% | 5%–7% | 5% | 2 |
| Burleigh County | 1% | 6%–8% | 6% | 1 |
| Cass County | 0.5% | 5.5%–8% | 7.75% | 14 |
| Cavalier County | 0% | 5%–8% | 5% | 2 |
| Dickey County | 0% | 5%–7% | 7% | 2 |
| Divide County | 0% | 5%–8% | 5% | 2 |
| Dunn County | 0% | 5%–7% | 5% | 3 |
| Eddy County | 0% | 5%–7.5% | 5% | 1 |
| Emmons County | 0% | 5%–7% | 7% | 3 |
| Foster County | 0% | 5%–7% | 5% | 1 |
| Golden Valley County | 0% | 5%–7% | 5% | 1 |
The other 3 counties have no county or city sales tax, so the 5% state rate applies there. Places are the post-office towns of the ZIP codes, so a large city can count more than once. A ZIP code can cross a city or district line, so confirm the rate for the exact address. Source: Kintsugi's rate table, updated monthly from state and local rate data.
What is the sales tax registration and nexus threshold in North Dakota?
North Dakota economic nexus applies once your sales into the state exceed $100,000 in the current or prior calendar year. The transaction-count threshold has been removed, so the dollar amount is the only economic trigger. Physical presence creates nexus immediately.
What is the marketplace facilitator law in North Dakota?
North Dakota treats a marketplace facilitator without physical presence in the state as a retailer once its combined own and facilitated taxable sales exceed $100,000 in the current or preceding calendar year, and the facilitator must register within 60 days of meeting the threshold or by the following January 1, whichever is earlier. For each facilitated sale the facilitator collects and remits state and local sales or use tax and certifies to marketplace sellers that it will do so; a seller that accepts that certification in good faith may exclude the facilitated sales from its own gross-receipts return. Liability relief is available when the facilitator sought accurate seller information and an undercollection resulted from incorrect seller-supplied data, provided the two are not affiliated.[7]
What are the sales tax filing frequencies and deadlines in North Dakota?
North Dakota assigns monthly, quarterly, or annual filing based on tax volume. Returns are due the last day of the month following the reporting period. For the portal, return, and step-by-step, see our guide to filing North Dakota sales tax online.
What is exempt from sales tax in North Dakota?
North Dakota exempts groceries and prescription drugs. SaaS and electronically delivered digital products such as music, video, and e-books are not subject to North Dakota sales tax, but off-the-shelf software delivered electronically is taxable.
How do resale and exemption certificates work in North Dakota?
North Dakota buyers give the seller a completed exemption certificate, such as the North Dakota Certificate of Resale or the multistate Streamlined certificate, to buy inventory for resale [4]. A blanket certificate stays valid until revoked or the buyer's circumstances change [4].
For the official form, multistate certificate rules and expiry, see the North Dakota resale certificate guide.
What are the sales tax penalties in North Dakota?
Late filing or payment carries a penalty of 5% of the tax due (or $5, whichever is greater), rising 5% for each additional month a return is not filed up to 25%, plus interest from the due date. Our North Dakota filing guide lists late filing penalties, interest, and what to do if you missed a return.
How do sales tax audits and appeals work in North Dakota?
You protest a Notice of Determination by filing a written Notice of Protest within 30 days of the postmark, followed by a statement of grounds [5]. Unresolved protests proceed to an administrative hearing [5].
Sources
[1] North Dakota Tax Commissioner — Sales and Use Tax (5% rate, economic nexus)
[3] North Dakota Tax Commissioner — Exemptions Guideline (food exempt)
[5] North Dakota Tax Commissioner — How to Protest an Assessment (30 days)
[6] North Dakota Tax Commissioner — Taxpayer Access Point (registration)
[7] North Dakota Century Code § 57-39.2-02.3 — Marketplace Facilitators
Verified July 2026 against North Dakota Office of State Tax Commissioner published guidance.
More North Dakota sales tax topics
Guides and tools for specific North Dakota sales tax questions.
- North Dakota sales tax calculator
- North Dakota sales tax exemptions
- North Dakota resale certificate
- How to file North Dakota sales tax
- North Dakota sales tax due dates
- North Dakota sales tax on clothing
- North Dakota rate changes, October 2026
- North Dakota late filing penalties compared with other states
- North Dakota sales tax notices explained
Frequently Asked Questions
US Sales Tax Calculator
Results
Enter a ZIP code to see its combined state, county, city and district rate.
Calculate tax on a sale
Look up a rate, then enter an amount to see the tax and total.
This is an estimate based on location alone. The tax you owe also depends on what you sell, who you sell to and the exact delivery address. If you intend to rely on these rates, use the Kintsugi platform (opens in a new tab).