What is the statewide base sales tax rate in 北达科他州?

The statewide base sales tax rate in 北达科他州 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 北达科他州?

北达科他州 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) 成员州

北达科他州消费税率与免税政策 2026

2026年北达科他州 (ND) 销售税综合指南。基础州税率为 5.00%，各地综合最高税率可达 8.00%。

⚡ 税率核心速览与直接解答

2026年，北达科他州 (ND) 的全州基准消费税率为 5.00%。加上各县、市及特区的地方税后，全州综合消费税率在 5.00% 至 8.00% 之间（平均综合税率为 5.36%）。

Base State Rate

5.00%

Average Local Rate

5.36%

Maximum Combined

8.00%

Indexed Cities

下辖城市与管辖区北达科他州

所属城市	所属县	综合消费税率	Action
			查看税率 →

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未找到匹配的城市或县。

📋 州税收法规与合规政策指南 (北达科他州)

税源地原则 (Sourcing) Destination-based

生鲜与日用食品 Exempt (0% Tax)

服装与鞋帽 Taxable at standard rate

SaaS / 数字商品 Non-Taxable

经济联结门槛 (Nexus) $100,000 in sales or 200 separate transactions

官方税务局 North Dakota Department of Revenue ↗

🏛️ 下辖县/郡 (Counties) 北达科他州

County 390 ZIPs →

❓ 常见问答 (FAQ)

关于该地区消费税率、免税项目及征收政策的常见问题解答。

The base statewide sales tax rate in 北达科他州 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.

北达科他州 消费税率与免税政策 2026

下辖城市与管辖区 北达科他州