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North Dakota Sales Tax Rate

North Dakota · Sales tax rate

7.09%

Combined state + average local sales tax rate

Effective 2026 · Source: Tax Foundation · Verified 2026-09-01

North Dakota is 0.45% above the national average combined rate of 6.64%.

Rate breakdown — North Dakota

ComponentSet byRate
State rateNorth Dakota legislature5.00%
Average local rateCities, counties, special districts2.09%
Combined rate—7.09%

Rates apply to general merchandise. Groceries, prescription drugs and some services may be exempt or taxed differently.

Nearby-ranked states

#20 Utah7.42%+0.33pp#21 Ohio7.29%+0.20pp#22 North Dakota7.09%= same#23 Mississippi7.06%-0.03pp#24 Indiana7.00%-0.09pp

How sales tax works in North Dakota

Sales tax is charged on most retail purchases. The rate you actually pay is the 5.00% state rate plus whatever your city and county add — the combined figure of 7.09% above is a state-wide average, so two addresses in North Dakota can pay different amounts. Groceries, prescription drugs and some other categories are often taxed at a lower rate or exempt.

For online orders shipped to North Dakota, the seller generally collects the buyer's local rate (destination sourcing) if they exceed the state's economic-nexus threshold. See how US sales tax works and sales tax vs use tax.

Source: Tax Foundation, "State and Local Sales Tax Rates, 2026". Verify your exact jurisdiction with the North Dakota Department of Revenue. See also the North Dakota minimum wage.

Nearby states

Frequently asked questions

What is the sales tax rate in North Dakota?
The statewide rate is 5.00%. With the average local add-on of 2.09%, the typical combined rate is about 7.09%. Your exact city or county rate can be higher or lower.
Is North Dakota's sales tax high or low?
It ranks 22 of 51 states and DC by combined rate, above the roughly 6.64% national average by 0.45%.
How much sales tax on a $100 purchase in North Dakota?
About $7.09 at the typical combined rate of 7.09%, so roughly $107.09 total. Groceries and prescriptions are often taxed less or exempt.
Does this include local (city and county) taxes?
Yes — the combined figure is the North Dakota state rate plus a population-weighted average of local rates. Because local rates vary within a state, your specific address may differ; confirm with the North Dakota Department of Revenue.
Does North Dakota tax groceries or clothing?
Most states exempt or reduce tax on groceries and prescription drugs; a few tax clothing at a reduced rate or not at all. Rules vary by state and change, so check the state Department of Revenue for the current category list.

Last reviewed: September 2026. Figures and formulas are checked against their published sources; see the site's data notes.