State guide

North Dakota sales tax rate and guide (2026)

Last updated Checked monthly

North Dakota’s state sales tax rate is 5%. Local taxes add up to 3.25% more, so the rate you charge runs from 6.5% to 8.25%, depending on where you deliver.

Calculated by the Sales Tax APIThe same engine Zamp customers use.

North Dakota state rate

5%

State 5%Local up to 3.25%

Combined rate
6.5% to 8.25%
Most common
8%4 of 10 cities
Remote sellers collect after
$100,000in sales a year
Calculate tax on a sale

North Dakota sales tax calculator

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Delivered to a North Dakota city
Sales tax$7.75on $100.00 · total $107.75
Taxable7.75% combined rate
  • North DakotaState · 5%$5.00
  • Cass CountyCounty · 0.5%$0.50
  • Fargo CityCity · 2.25%$2.25

General merchandise delivered to Fargo, ND 58106.

Charging this at checkout? Zamp calculates it on every order and files the returns.

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North Dakota sales tax at a glance

Rates

State rate
5%
Local rates
Up to 3.25%
Combined rates
6.5% to 8.25%
Most common
8%, in 4 of 10 cities

Selling into North Dakota

Economic nexus
$100,000 in sales a year
Sourcing
Destination-based: the rate where the customer takes delivery. Cities and counties add their own local tax.
SaaS
Exempt
Shipping
Taxable with the item

Registering and filing

Returns due
The last day of the following month
Filing schedule
Monthly, quarterly or annual

Sales tax rates in North Dakota’s largest cities

Sales tax rates in the largest North Dakota cities
CityCountyBreakdownRate
FargoCass CountyState 5%Cass County 0.5%Fargo 2.25%7.75%
BismarckBurleigh CountyState 5%Burleigh County 1%Bismarck 2%8%
Grand ForksState 5%Grand Forks 2.25%7.25%
MinotWard CountyState 5%Ward County 0.5%Minot 2.5%8%
West FargoCass CountyState 5%Cass County 0.5%West Fargo 2.5%8%
WillistonWilliams CountyState 5%Williams County 1%Williston 2%8%
DickinsonState 5%Dickinson 1.5%6.5%
MandanMorton CountyState 5%Morton County 1%Mandan 2.25%8.25%
JamestownState 5%Jamestown 2.5%7.5%
ScrantonBowman CountyState 5%Scranton 2%7%

What’s taxable in North Dakota?

The tax on a $100 sale in Fargo.

Everyday goods

  • General merchandiseTaxable$7.75
  • ClothingTaxable$7.75
  • Clothing accessoriesTaxable$7.75
  • Personal care productsTaxable$7.75
  • Feminine hygiene productsTaxable$7.75
  • Children’s diapersExempt$0
  • Pet foodTaxable$7.75

Food and drink

  • Groceries (food for home)Exempt$0
  • Prepared foodTaxable$7.75
  • CandyTaxable$7.75
  • Snack foodExempt$0
  • Soft drinksTaxable$7.75
  • Bottled waterExempt$0
  • Juice (70–99% juice)Exempt$0
  • Dietary supplementsTaxable$7.75

Health

  • Prescription drugsExempt$0
  • Over-the-counter drugsTaxable$7.75

Software and digital

  • SaaS (consumer)Exempt$0
  • SaaS (business)Exempt$0
  • AI softwareExempt$0
  • Downloaded softwareTaxable$7.75
  • Digital productsExempt$0
  • eBooksExempt$0
  • Streaming subscriptionsExempt$0
  • Data processingExempt$0

Services

  • General servicesExempt$0
  • Repair of goodsExempt$0
  • InstallationExempt$0
  • Optional warrantiesExempt$0

How North Dakota rates vary

Every sale pays the 5% state rate. Cities, counties and special districts add up to 3.25% more, so the rate depends on the delivery address.

North Dakota rate changes since 2023

5cities changed their rate
5went up
0went down
5didn’t change
North Dakota cities whose sales tax rate changed since 2023
City2023TodayChangeChanged in
Mandan7.25%8.25%↑ 1%2025
Scranton6%7%↑ 1%2026
Bismarck7%8%↑ 1%2025
Minot7.5%8%↑ 0.5%2026
Fargo7.5%7.75%↑ 0.25%2025

North Dakota sales tax due dates for 2026

Returns are due the last day of the month after each period. A due date on a weekend or holiday moves to the next business day.

Monthly
PeriodDue
January 2026March 2
February 2026March 31
March 2026April 30
April 2026June 1
May 2026June 30
June 2026July 31
July 2026August 31
August 2026September 30
September 2026November 2
October 2026November 30
November 2026December 31
December 2026February 1 2027
Quarterly
PeriodDue
Q1 (January–March) 2026April 30
Q2 (April–June) 2026July 31
Q3 (July–September) 2026November 2
Q4 (October–December) 2026February 1 2027
Annual
PeriodDue
2026February 1 2027

Never miss a North Dakota due date.

Zamp files and pays every North Dakota return on time and answers the state’s notices. You approve; we handle the rest.

North Dakota sales tax guide

Nexus, registration, collecting and filing.

If you’re doing business in North Dakota, understanding the state’s sales tax requirements is crucial for compliance.

This guide breaks down everything you need to know — from when to collect sales tax, to how you can determine tax nexus, and how to calculate the correct amount.

We’ll also introduce a streamlined solution that simplifies sales tax compliance. This will help you stay accurate and up-to-date while allowing you to focus on growing your business.

Collecting North Dakota Sales Tax from Customers

Let’s explore how you can collect North Dakota state sales tax.

Do I Have to Collect North Dakota Sales Tax from Customers?

If your business sells taxable goods or certain services in North Dakota, you’ll need to collect sales and use tax. This also means collecting both state and local sales taxes to stay compliant.

What Creates Sales Tax Nexus in North Dakota?

The following factors can create nexus in North Dakota:

  • Physical nexus: Businesses that have a physical presence in North Dakota.
  • Economic nexus: A remote seller has economic nexus when their gross sales exceed $100,000 in the previous or current calendar year.

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

Do I Have to Collect Sales Tax from North Dakota Customers if I Sell on Amazon, Walmart, eBay, or Etsy?

No.

North Dakota has a marketplace facilitator law that requires marketplaces like Etsy or Amazon to collect sales tax on behalf of third-party sellers on their platforms. However, if a marketplace facilitator doesn’t meet the $100,000 threshold, they do not need to register, collect, and remit North Dakota sales tax.

Zamp Tip

If your business has any other type of sales tax nexus in North Dakota, you should collect sales tax on all taxable transactions in the state.

Taxable Products in North Dakota

North Dakota imposes sales tax on most tangible goods and services, but some items, like groceries and certain medicines, are exempt.

Here’s a comprehensive breakdown of taxable items in North Dakota.

Are Groceries Taxable in North Dakota?

No, grocery items, like food and food ingredients, aren’t taxed by the state. However, the exemption doesn’t apply to products like candies, prepared food, or soft drinks.

Is Clothing Taxable in North Dakota?

Yes, clothing is taxable in North Dakota.

Are Digital Products Taxable in North Dakota?

Digital products, like digital audio and books, delivered electronically, are not taxable.

Is Software-as-a-Service (SaaS) Taxable in North Dakota?

No, SaaS is exempt from sales tax in North Dakota.

Are Services Taxable in North Dakota?

Some services, like hospitals and nursing homes, are tax-exempt in the state.

Tax-Exempt Items

A few sales tax-exempt items in North Dakota are:

  • 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

How to Register for a North Dakota Retail License

You can register for a retail license online at the North Dakota Taxpayer Access Point (TAP) website.

Learn how to register for a seller’s permit in every US state.

Do I Need a North Dakota Sales Tax License if I’m Only a Wholesaler?

Yes, but wholesalers can use a resale certificate to purchase items for resale without paying North Dakota sales tax.

How to Collect Sales Tax in North Dakota

North Dakota follows a destination-based sales tax system.

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.

Should You Collect Sales Tax on Shipping Charges in North Dakota?

Yes, North Dakota imposes a sales tax on the gross receipts from the sale of tangible personal property. Delivery charges, such as shipping, are included in gross receipts and are therefore taxable.

Learn more about sales tax on shipping in every state in the United States.

How to File and Pay Sales Tax in North Dakota

There are multiple ways to file and pay sales tax in North Dakota:

  • 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.

Explore how you can file and pay sales tax in other US states.

All 10 North Dakota cities

B

  • Bismarck8%

D

  • Dickinson6.5%

F

  • Fargo7.75%

G

  • Grand Forks7.25%

J

  • Jamestown7.5%

M

  • Mandan8.25%
  • Minot8%

S

W

  • West Fargo8%
  • Williston8%

North Dakota sales tax questions.

Still have questions? Call us at 1-866-438-9267 or email us at support@zamp.com.

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What is the sales tax rate in North Dakota?

The North Dakota state sales tax rate is 5%. Cities, counties and special districts add up to 3.25% more in the 10 cities we checked, so the combined rate runs from 6.5% to 8.25%. The most common combined rate is 8%.

What is the sales tax rate in Fargo, Bismarck, Grand Forks and Minot?

Fargo: 7.75%. Bismarck: 8%. Grand Forks: 7.25%. Minot: 8%. Rates can differ by street address inside a city, so check the exact address with the calculator.

Do I have to collect North Dakota sales tax if my business is in another state?

Yes, once your sales into North Dakota pass $100,000 in the previous or current calendar year (economic nexus), or if you have a physical presence there, such as staff, inventory or an office. You then register with the North Dakota Office of State Tax Commissioner, collect tax on taxable sales to North Dakota buyers and file returns.

Is SaaS taxable in North Dakota?

No. Software as a service isn’t subject to sales tax in North Dakota.

Are groceries and clothing taxed in North Dakota?

Groceries (food for home) are exempt in North Dakota. Clothing is taxable. Prepared food, candy and soft drinks follow their own rules; the table above shows each category.

Is shipping taxable in North Dakota?

Yes. Delivery charges on a taxable sale are taxed at the same rate as the item in North Dakota: 7.75% in Fargo.

Has the North Dakota sales tax rate changed recently?

The state rate hasn’t changed, but 5 of the 10 cities we checked have a different combined rate than in July 2023, including Fargo (7.5% to 7.75%), Bismarck (7% to 8%), Minot (7.5% to 8%).

Which rate do I charge: my location or my customer’s?

Destination-based: the rate where the customer takes delivery. Cities and counties add their own local tax. A seller based in North Dakota charges the rate where the sale is made for most in-state sales; a remote seller charges the rate at the buyer’s address.

What is use tax?

If you buy an item at retail for use, storage, or consumption in the state and it wasn’t taxed at the time of purchase, you’ll need to pay use tax on it. The use tax rate is the same as the sales tax rate.

What is the penalty for filing and/or paying North Dakota sales tax late?

If you miss the tax payment deadline, you’ll face a penalty of either 5% of the unpaid tax or $5, whichever is higher.

Additionally, North Dakota applies a 12% annual interest rate on overdue taxes, starting from the filing deadline until the full amount, including interest and penalties, is paid.

Can I amend a North Dakota sales tax return?

Yes, you can make amendments, such as report additional tax due or request a tax refund through ND TAP. You can also call 701-328-1246 for instructions to amend offline.

How often do I need to file and pay sales tax in North Dakota?

You should file and pay sales tax on the last day of each month following your sales tax period.

Sources. North Dakota Office of State Tax Commissioner · North Dakota Taxpayer Access Point (ND TAP) · Zamp Sales Tax API · U.S. Census Bureau. Rates are checked monthly and are for information, not tax advice.

Sell into North Dakota? Let Zamp handle it.

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