What is the statewide base sales tax rate in ノースダコタ州?

The statewide base sales tax rate in ノースダコタ州 is 5.00%. Local county and city taxes can increase total combined rates up to 8.00%.

What is the sales tax sourcing rule and nexus threshold in ノースダコタ州?

ノースダコタ州 utilizes Destination-based sourcing rules. The economic nexus threshold for remote sellers is $100,000 in sales or 200 separate transactions.

ND • 390 ZIP Codes Indexed

Streamlined Sales Tax (SST) 加盟州

ノースダコタ州 Sales Tax Rates 2026 - State & Local Guide

ノースダコタ州 (ND) の2026年売上税完全ガイド。基本州税率は 5.00%、地域総合税率は最大 8.00% です。

⚡ Direct Tax Answer & Key Takeaway

The statewide base sales tax rate in ノースダコタ州 (ND) is 5.00% in 2026. Local county and city taxes can increase total combined rates up to 8.00%, with a statewide average combined rate of 5.36%.

Base State Rate

5.00%

Average Local Rate

5.36%

Maximum Combined

8.00%

Indexed Cities

所属都市・管轄区ノースダコタ州

都市	郡 (County)	総合売上税率	Action
			税率を見る →

🔍

該当する都市または郡が見つかりません。

📋 State Tax Rules & Compliance Guide (ノースダコタ州)

Sourcing Rule Destination-based

Groceries & Food Exempt (0% Tax)

Clothing & Apparel Taxable at standard rate

SaaS & Digital Goods Non-Taxable

Economic Nexus Threshold $100,000 in sales or 200 separate transactions

Official Tax Authority North Dakota Department of Revenue ↗

🏛️ Counties in ノースダコタ州

County 390 ZIPs →

❓ Frequently Asked Questions

Key questions and answers regarding sales tax rates, exemptions, and compliance.

The base statewide sales tax rate in ノースダコタ州 is 5.00%. Depending on the city and county, local sales taxes can increase the total combined rate up to 8.00%.

Remote sellers and e-commerce merchants must register and collect sales tax once they surpass the economic nexus threshold of $100,000 in sales or 200 separate transactions. Tax calculations follow Destination-based sourcing rules.