Additional resources
North Dakota sales tax rates
Rates updated monthly
North Dakota sales tax range for 2024
5%–8.5%
Sales tax rate lookup and sales tax item calculator
Look up the current rate for a specific address using the same geolocation technology that powers the Avalara AvaTax rate calculation engine.
Tax rates can vary within a county, a city, or even a ZIP code. Using a street address helps to ensure more accurate rates and calculations when compared to relying on broader geographic indicators.
*Rates are rounded to the nearest hundredth.
2024 rates for North Dakota cities and counties
Note: There can be variations within city and county lines. For more accurate rates, use the sales tax calculator.
City sales tax rates
North Dakota sales tax details
The North Dakota (ND) state sales tax rate is currently 5%. Depending on local municipalities, the total tax rate can be as high as 8.5%.
North Dakota assesses local tax at the city and county levels, but does not assess local tax for special jurisdictional areas such as school districts or transportation authorities.
Amazon.com owns and operates a customer service center in North Dakota. This physical presence, or nexus, creates a sales tax obligation for Amazon and many sellers participating in Amazon’s Seller Central and Fulfillment By Amazon (FBA) programs.
North Dakota imposes sales tax on retailers’ gross receipts. Cities or counties that have adopted home rule charters may levy sales and use and other taxes at the local level.
North Dakota is a Streamlined Sales Tax state. Out-of-state retailers may be liable for sales and use tax and are encouraged to register with the state. For more information, please visit the North Dakota Department of Revenue website.
