Estimate only — not tax advice. For decisions specific to your situation, consult a qualified professional. See methodology and sources.
North Dakota Sales Tax
State + average local combined rate, category exemptions, and how it compares to neighbors.
State rate
5.00%
Average combined (state + local)
7.04%
Category exemptions
| Category | Rule | Detail |
|---|---|---|
| Groceries | Exempt | Unprepared food at grocery stores. |
| Clothing | Taxed (full rate) | Everyday apparel and footwear. |
| Prescription drugs | Exempt | Prescribed medications dispensed by a licensed pharmacist. |
Example: $100 purchase
- State sales tax only: $5.00
- Combined (state + average local): $7.04
- Total with combined tax: $107.04
Major cities in North Dakota
| City | Combined rate | vs state avg |
|---|---|---|
| Fargo | 7.50% | +0.46% |
| Bismarck | 7.00% | -0.04% |
| Grand Forks | 7.25% | +0.21% |
| Minot | 7.50% | +0.46% |
| West Fargo | 7.50% | +0.46% |
Border shopping — vs neighboring states
For larger purchases, driving to a neighbor with lower combined rate can save real money.
| State | State rate | Avg combined | vs ND | Save on $1,000 |
|---|---|---|---|---|
| North Dakota (current) | 5.00% | 7.04% | — | — |
| Montana | 0.00% | 0.00% | -7.04% | $70.40 |
| South Dakota | 4.20% | 6.41% | -0.63% | $6.30 |
| Minnesota | 6.88% | 8.05% | +1.01% | — |
Common questions
- What is the sales tax rate in North Dakota?
- North Dakota levies a 5.00% state sales tax. With local taxes added, the statewide average combined rate is 7.04%. Actual rate at the register depends on your city and county.
- Does North Dakota tax groceries?
- Groceries are exempt from state sales tax in North Dakota. Hot or prepared food typically remains taxable.
- Does North Dakota have a sales tax holiday?
- North Dakota does not run an annual sales tax holiday. For tax-free shopping, consider neighboring states with holidays, or use online retailers based in no-sales-tax states (OR, MT, NH, DE) — though use tax may still apply on out-of-state purchases.
- Who collects sales tax in North Dakota?
- The North Dakota Department of Revenue collects state-level sales tax; counties and cities add local rates that are remitted through the same return. Out-of-state sellers shipping to North Dakota must collect if they exceed economic nexus thresholds (typically $100k in sales or 200 transactions).
Full data sources and formulas: /sources.
Estimate only — not tax advice. Local rates vary by city and county — your actual rate at the register may differ from the state average. Category-specific exemptions (groceries, prescription drugs, clothing) and tax holidays change by year; check the North Dakota DOR for current rules. All states →
Last reviewed: · Beforeview Editorial · editorial policy