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Free North Dakota Sales Tax Calculator

Disclaimer: All rates and figures on this page are estimates for general informational purposes only and are not financial, tax, or legal advice. Sales tax rates change and vary by city, county, and the type of item purchased. Verify current rates with the North Dakota Department of Revenue before relying on these figures, and consult a qualified tax professional for specific guidance.

Calculate sales tax on any purchase in North Dakota. The state sales tax rate is 5%, and when combined with the average local rate of 2.04%, the total average in North Dakota comes to 7.04%. Actual rates vary by city and county.

North Dakota Sales Tax Rates

State Rate
5%
Avg Local Rate
2.04%
Combined Average
7.04%

Quick Reference

North Dakota has the lowest income tax rate among states that levy one.

State income tax: 1.95% top rate

North Dakota Sales Tax Table

Quick reference for common purchase amounts at the 7.04% combined average rate:

Purchase Price Sales Tax Total
$10 $0.70 $10.70
$25 $1.76 $26.76
$50 $3.52 $53.52
$100 $7.04 $107.04
$250 $17.60 $267.60
$500 $35.20 $535.20
$1,000 $70.40 $1070.40
$2,500 $176.00 $2676.00
$5,000 $352.00 $5352.00

How North Dakota Sales Tax Works

Sales tax in North Dakota is collected at the point of sale on most tangible goods and some services. The state portion of 5% is uniform statewide, while local jurisdictions may add their own rates, averaging 2.04% across the state. Certain items like groceries and prescription medications may be exempt or taxed at reduced rates.

When budgeting in North Dakota, remember that sales tax affects your purchasing power. With a median home value of $232,500 and a property tax rate of 0.94%, understanding all taxes helps you make informed financial decisions.

North Dakota Sales Tax vs. the National Picture

At 7.04% combined (state plus average local), North Dakota's sales tax ranks 23rd-highest nationally — right at the national median of 7%.

The 5% state rate does most of the work in North Dakota, with local jurisdictions adding an average of 2.04%.

Combined state-plus-local averages nearby: Minnesota (7.525%); Montana (no sales tax); South Dakota (6.1%). Montana charges no sales tax at all.

Related North Dakota Calculators

Frequently Asked Questions

What is the sales tax rate in North Dakota? +
The North Dakota state sales tax rate is 5%. With the average local sales tax of 2.04%, the combined rate is approximately 7.04%. Actual rates vary by city and county — some localities charge higher or lower local rates.
How do I calculate North Dakota sales tax on a purchase? +
Multiply the pre-tax price by the applicable tax rate as a decimal. For example, on a $100 purchase at the combined 7.04% rate: $100 x 0.0704 = $7.04 in tax, for a total of $107.04. Our calculator handles this automatically for any amount.
Are groceries taxed in North Dakota? +
Grocery taxation varies by state. In North Dakota, the rules depend on the type of food item. Generally, unprepared food for home consumption may be taxed at a reduced rate or exempt, while prepared meals and restaurant food are subject to the full 7.04% combined rate. Check your local jurisdiction for specific exemptions.
Does North Dakota charge sales tax on online purchases? +
Yes. Since the 2018 Supreme Court ruling in South Dakota v. Wayfair, North Dakota requires out-of-state online retailers that meet economic nexus thresholds to collect and remit North Dakota sales tax. This means most online purchases are subject to the same 5% state rate plus applicable local taxes.
What items are exempt from North Dakota sales tax? +
Common exemptions in most states include prescription medications, medical devices, and certain essential services. North Dakota may also exempt specific categories like clothing, agricultural supplies, or manufacturing equipment. During designated sales tax holidays, additional items may be temporarily exempt. Check North Dakota's Department of Revenue for the current exemption list.
How much do local governments add to North Dakota sales tax? +
On average, cities and counties add 2.04% on top of the 5% state rate, bringing the typical combined rate to 7.04%. Your exact rate depends on where the purchase is made.
Is North Dakota a high sales tax state? +
North Dakota's 7.04% combined average ranks 23rd-highest nationally, right at the national median of 7%. For the full picture, the state also levies a graduated income tax topping out at 1.95%.
How does North Dakota sales tax compare with neighboring states? +
Rates change the moment you cross a border. Combined state-plus-local averages for nearby states: Minnesota (7.525%); Montana (no sales tax); South Dakota (6.1%) — versus 7.04% in North Dakota. Montana charges no sales tax at all.

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