Sales Tax in Golden Valley, North Dakota in 2025

We'll walk you through how the sales tax rate is determined for Golden Valley and address some common questions you may have. We'll also cover how to collect, audit, and remit sales tax in Golden Valley.

Plus, we’ll share the best solution that will ensure you are always compliant across the entire sales tax lifecycle.

Disclaimer: Our sales tax data is updated on a quarterly basis. 

Golden Valley Sales Tax Rate 2025

Many cities in North Dakota levy a local sales tax on top of the state sales tax. Many counties in North Dakota levy an additional sales tax on top of that.

But lucky Golden Valley residents don't have to pay either.

Since Golden Valley doesn't levy any local or special sales tax and Mercer County doesn't levy any county sales tax, the only sales tax you need to pay in Golden Valley is the state tax, which is 5.00% in North Dakota.

This rate applies to the following zip codes in Golden Valley:

58541

How Does the Golden Valley Sales Tax Compare to the Rest of North Dakota?

Golden Valley is among the cities with the lowest sales tax rate (5.00%) in North Dakota. It is 3.50% lower than North Dakota’s highest rate, which sits at 8.50% and can be found in cities like Tioga.

To give you a better idea, here’s a comparison of Golden Valley sales tax rates with a few other cities in North Dakota:

City	Sales Tax Rates
Golden Valley	5.00%
Regan	5.50%
Langdon	7.00%
Rolla	8.00%
Tioga	8.50%

You can also compare the sales tax rate of Golden Valley against the North Dakota cities closest in population size:

• Grandin's sales tax rate is 5.00%-5.50%
• Buffalo's sales tax rate is 7.50%

What Creates Sales Tax Nexus in Golden Valley?

Golden Valley follows the same sales tax nexus rules as and doesn’t have any special rules. 

Read More: Check out this detailed guide on Sales Tax in North Dakota.

If you fulfill any of these conditions, you have sales tax nexus in Golden Valley:

• Physical nexus: Businesses that have a physical presence, like an office, in North Dakota. 

• Economic nexus: Out-of-state businesses selling taxable goods in the state must collect sales tax unless they qualify for the small seller exception. In that case, they are only required to do so if their sales exceed $100,000 in a calendar year.

Learn more about sales tax nexus and when you’re required to collect sales tax.

What Products Are Exempt from Golden Valley Sales Tax?

Golden Valley doesn't have any special exemptions and follows the same sales tax rules as North Dakota.

These items are exempt from sales tax in Golden Valley:

• Prescription drugs sold under a doctor’s prescription. 
• Oxygen and anesthesia gases sold under a doctor's prescription.
• Commercial fertilizers sold to a farmer, rancher, or vegetable garden grower.
• Agricultural byproducts for use in the manufacture or generation of steam or electricity

Who Needs a Sales Permit in Golden Valley?

If your business sells taxable goods or certain services in North Dakota, you’ll need to collect sales and use tax. 

How to Collect Sales Tax in Golden Valley

North Dakota follows a destination-based sales tax system, meaning that Golden Valley follows the same.

This means when selling to a customer in North Dakota, you must apply the sales tax rate based on the customer’s destination — not your business location.

Learn more about origin-based and destination-based sales tax sourcing here.

How to File and Pay Sales Tax in Golden Valley

You can file Golden Valley sales tax returns using the following methods:

• Automated: Let Zamp handle your North Dakota sales tax filing and remittance so you won’t have to deal with sales tax returns ever again.

• Online: Taxpayers can file and pay electronically via the ND TAP website.