Sales Tax in Hillsboro, North Dakota in 2025

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

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. 

Hillsboro Sales Tax Rate 2025

Hillsboro is located in Traill County in North Dakota, United States, and has a sales tax rate of 7.50%. This includes local and state sales tax rates.

Here is the breakdown of the Hillsboro's sales tax:

Tax Jurisdiction	Sales Tax Rate
State Tax	5.00%
City Tax	2.50%
Combined Rate	7.50%

This rate applies to the following zip codes in Hillsboro:

58045

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

Hillsboro’s 7.50% sales tax rate is 1.00% lower than the highest sales tax rate in North Dakota, which stands at 8.50% in cities like Tioga.

It is 2.50% higher than the lowest sales tax rate in North Dakota, which stands at 5.00% in cities like Rutland.

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

City	Sales Tax Rates
Rutland	5.00%
St. John	6.00%
Hillsboro	7.50%
West Fargo	8.00%
Tioga	8.50%

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

• Mayville's sales tax rate is 7.00%
• Oakes's sales tax rate is 7.00%

What Creates Sales Tax Nexus in Hillsboro?

Hillsboro 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 Hillsboro:

• 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 Hillsboro Sales Tax?

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

These items are exempt from sales tax in Hillsboro:

• 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 Hillsboro?

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 Hillsboro

North Dakota follows a destination-based sales tax system, meaning that Hillsboro 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 Hillsboro

You can file Hillsboro 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.