What is the statewide base sales tax rate in North Dakota?

The statewide base sales tax rate in North Dakota 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 North Dakota?

North Dakota 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

Lid van Streamlined Sales Tax (SST)

North Dakota Sales Tax Rates 2026 - State & Local Guide

Volledige Sales Tax-gids 2026 voor North Dakota (ND). Huidig basis staatstarief is 5.00% met gecombineerde lokale tarieven tot 8.00%.

⚡ Direct Tax Answer & Key Takeaway

The statewide base sales tax rate in North Dakota (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

Steden en Jurisdicties in North Dakota

Stad	County	Gecombineerd Belastingtarief	Action
			Bekijk Tarieven →

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Geen overeenkomende steden of countys gevonden.

📋 State Tax Rules & Compliance Guide (North Dakota)

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 North Dakota

County 390 ZIPs →

❓ Frequently Asked Questions

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

The base statewide sales tax rate in North Dakota 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.