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

The statewide base sales tax rate in Bắc 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 Bắc Dakota?

Bắc 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

Thành Viên Streamlined Sales Tax (SST)

Bắc Dakota Sales Tax Rates 2026 - State & Local Guide

Hướng dẫn đầy đủ về thuế bán hàng năm 2026 cho Bắc Dakota (ND). Thuế suất cơ bản tiểu bang là 5.00% với thuế địa phương kết hợp lên đến 8.00%.

⚡ Direct Tax Answer & Key Takeaway

The statewide base sales tax rate in Bắc 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

Thành Phố & Khu Vực Trực Thuộc Bắc Dakota

Thành phố	Quận (County)	Thuế Suất Kết Hợp	Action
			Xem Thuế Suất →

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Không tìm thấy thành phố hoặc quận phù hợp.

📋 State Tax Rules & Compliance Guide (Bắc 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 Bắc 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 Bắc 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.