ND 390 ZIP Codes Indexed
Участник Streamlined Sales Tax (SST)

Северная Дакота Sales Tax Rates 2026 - State & Local Guide

Полный справочник по налогам с продаж 2026 для Северная Дакота (ND). Базовая ставка штата составляет 5.00% при максимальной местной ставке до 8.00%.

⚡ Direct Tax Answer & Key Takeaway
The statewide base sales tax rate in Северная Дакота (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
1

Города и Юрисдикции в Северная Дакота

Округов не найдено.
Город Округ (County) Совокупная Ставка Налога Action
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Совпадающих городов или округов не найдено.

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📋 State Tax Rules & Compliance Guide (Северная Дакота)

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 Северная Дакота

❓ Frequently Asked Questions

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

The base statewide sales tax rate in Северная Дакота 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.