Sales tax calculator · 2026
The North Dakota (ND) state sales tax rate is 5.00%. Local jurisdictions can add up to 3.00%, making the maximum combined rate 8.00%. The exact rate depends on the city or county of purchase. Combined rates up to 8% in some cities
State rate: 5% · max combined: 8.00%
ND rate used
5.00%
Sales tax
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Total price
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Sales tax is a consumption tax imposed on the sale of goods and certain services. In North Dakota, the state rate is 5.00%. Counties and cities may add additional local sales taxes of up to 3.00%, making the total rate in some areas as high as 8.00%.
Sales Tax Formula
Tax Amount = Purchase Price × (5% ÷ 100)
Total Price = Purchase Price + Tax Amount
With local tax: Total Price = Purchase Price × (1 + 0.08)
Example Calculation
A $100 purchase in North Dakota:
Sales tax = $100 × 5% = $5.00
Total = $105.00
Most tangible personal property is subject to sales tax in North Dakota. Services may or may not be taxable — North Dakota, like most states, exempts most services.Common exemptions and special rates include groceries, prescription drugs, and clothing (rules vary by state).
Out-of-state sellers may need to collect North Dakota sales tax if they have economic nexus in the state. Most states now require remote sellers with over $100,000 in sales or 200 transactions to register and collect sales tax (South Dakota v. Wayfair, 2018). If you sell products to ND customers, check whether you need to register with the North Dakota Department of Revenue.
The ND state sales tax rate is 5.00% as of 2026. Local jurisdictions may add up to 3.00%, so your actual rate depends on where the purchase is made. The combined maximum rate in North Dakota is 8.00%.
If you have physical presence (store, office, warehouse) in North Dakota, you must collect sales tax. If you sell online to ND customers and exceed economic nexus thresholds (typically $100K in sales or 200 transactions), you must also collect. Register with the North Dakota Department of Revenue for a sales tax permit.
North Dakota generally does not tax services, though there are exceptions such as. Examples include telecommunications, cable TV, and fabricated product labor. Check with a tax professional for your specific service.
Multiply the purchase price by 5% (state rate). For example, a $100 purchase = $5.00 tax, total $105.00. In North Dakota, you may need to add local taxes depending on the city or county of sale. Use our calculator above for any amount.