North Dakota Sales Tax Rate 2026: State and Local Guide
Review North Dakota state and local sales tax rates, county pages, permit steps, filing links, tax holidays, forms, and official department resources.
Combined Rate
7.100%
Current combined sales tax rate shown for this page.
State Portion
5.000%
Base state sales tax component in the rate breakdown.
Local Portion
0.000%
County, city, and special district tax combined.
Focus
Rate, filing, nexus, and official links
North Dakota department of revenue resources and lookup references.
State Rate
5.000%
Base state sales tax rate.
Average Combined
2.10%
Average combined state and local rate.
Maximum Local
3.80%
Highest combined local rate shown in current guidance.
County Pages
49
County-level sales tax pages in the current location index.
Official Links
4
Forms, filing tools, lookup pages, and research links.
State Rate Breakdown
North Dakota state and local sales tax benchmark
Rate Components
State, county, city, and special district sales tax breakdown
| Component | Rate |
|---|---|
| North Dakota State Sales Tax | 5.000% |
| Combined Sales Tax Rate | 7.100% |
Average Local Rate
2.10%
Average localHighest Local Rate
3.80%
Highest localNexus Threshold
$100,000
Registration triggerCounty Directory
Browse North Dakota sales tax rates by county
Select a county to open a detailed page with combined tax rates, ZIP code samples, nearby local comparisons, permit steps, exemptions, offices, and official state resources.
Highest rate counties
Lowest rate counties
Adams
4.200%State 5.000% plus local add-ons.
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Barnes
5.300%State 5.000% plus local add-ons.
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Benson
5.800%State 5.000% plus local add-ons.
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Billings
6.500%State 5.000% plus local add-ons.
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Burke
5.600%State 5.000% plus local add-ons.
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Burleigh
6.300%State 5.000% plus local add-ons.
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Cass
6.400%State 5.000% plus local add-ons.
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Dickey
4.200%State 5.000% plus local add-ons.
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Divide
5.300%State 5.000% plus local add-ons.
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Dunn
5.400%State 5.000% plus local add-ons.
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Eddy
5.000%State 5.000% plus local add-ons.
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Emmons
6.200%State 5.000% plus local add-ons.
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Foster
5.000%State 5.000% plus local add-ons.
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Golden Valley
5.700%State 0.000% plus local add-ons.
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Grand Forks
5.600%State 5.000% plus local add-ons.
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Grant
5.800%State 5.000% plus local add-ons.
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Griggs
5.900%State 5.000% plus local add-ons.
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Kidder
5.400%State 5.000% plus local add-ons.
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LaMoure
5.900%State 5.000% plus local add-ons.
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Logan
6.300%State 5.000% plus local add-ons.
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McHenry
5.700%State 5.000% plus local add-ons.
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McIntosh
4.200%State 5.000% plus local add-ons.
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McKenzie
5.400%State 5.000% plus local add-ons.
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McLean
5.800%State 5.000% plus local add-ons.
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Mercer
5.000%State 5.000% plus local add-ons.
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Morton
6.400%State 5.000% plus local add-ons.
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Mountrail
5.300%State 5.000% plus local add-ons.
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Nelson
5.800%State 5.000% plus local add-ons.
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Oliver
7.000%State 5.000% plus local add-ons.
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Pembina
5.800%State 6.900% plus local add-ons.
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Pierce
5.000%State 5.000% plus local add-ons.
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Ramsey
5.600%State 5.000% plus local add-ons.
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Ransom
6.700%State 5.000% plus local add-ons.
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Renville
6.700%State 5.000% plus local add-ons.
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Richland
4.200%State 5.000% plus local add-ons.
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Rolette
6.000%State 5.000% plus local add-ons.
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Sargent
4.200%State 5.000% plus local add-ons.
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Sheridan
5.500%State 5.000% plus local add-ons.
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Sioux
8.400%State 5.000% plus local add-ons.
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Slope
6.300%State 5.000% plus local add-ons.
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Stark
5.900%State 5.000% plus local add-ons.
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Steele
7.300%State 5.000% plus local add-ons.
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Stutsman
5.300%State 5.000% plus local add-ons.
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Towner
5.300%State 5.000% plus local add-ons.
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Traill
5.400%State 5.000% plus local add-ons.
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Walsh
6.300%State 5.000% plus local add-ons.
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Ward
5.700%State 5.000% plus local add-ons.
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Wells
5.300%State 5.000% plus local add-ons.
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Williams
6.400%State 5.000% plus local add-ons.
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Official State Resources
North Dakota sales tax forms, e-file, lookup, and agency links
Forms
Electronic filing
Agency research
Sales Tax Holidays
North Dakota tax holiday calendar and eligible items
No Sales Tax Holiday in 2025
No Sales Tax Holiday in 2025
Taxability Matrix
Recent North Dakota taxability updates
ND Library of Definitions Taxability Matrix 2024
NDTM2024
ND Taxability Matrix Library of Definitions 2023.1
NDTM202301
ND Taxability Matrix Library of Definitions 2022
NDTM2022
ND Taxability Matrix Library of Definitions 2021
NDTM2021
ND Taxability Matrix 2020
NDTM2020
ND Taxability Matrix 2019
NDTM201900
ND Taxability Matrix 2018
NDTM201800
ND Taxability Matrix 2017
NDTM2017
ND Taxability Matrix 2016.1
NDTM201601
ND Taxability Matrix 2016
NDTM201600
FAQ
North Dakota sales tax questions
What is the North Dakota state sales tax rate?
The current state-level rate shown in our tax rate table is 5.000%. Local county, city, and special district taxes can push the combined rate higher.
How many official sales tax resources are available for North Dakota?
We currently surface 4 imported official resource links for North Dakota, including forms, agency research links, e-file portals, registration links, and lookup tools.
Does North Dakota have economic nexus rules?
Yes. The current state guideline shows a sales threshold of $100,000 and 200 transactions before many remote sellers need to register and collect tax.
Where can I find holidays, forms, and taxability updates for North Dakota?
This page includes imported sales tax holidays, official state forms, e-file links, research links, and recent taxability matrix updates when those rows exist in the database.