ND · Combined Rate: 5.93% · January 2026

North Dakota Sales Tax Calculator 2026

North Dakota's combined sales tax rate is 5.93% — including 5.00% state and 0.93% average local tax. Calculate exact sales tax on any purchase or use the reverse calculator to find the pre-tax price.

State: 5.00%Local: 0.93%Combined: 5.93%Reverse CalculatorCity Rates

Calculate Sales Tax

$

Enter the price before sales tax

State Rate
5.00%
Avg Local
0.93%
Combined
5.93%

Some products are exempt from sales tax

Taxable in North Dakota
Clothing, electronics, furniture, household goods — fully taxable in all states with sales tax.
$5.93
Sales Tax
at 5.93% combined rate
$100.00
Before Tax
$105.93
Total to Pay
including all taxes
Rate Breakdown
State
Local
State: 5.00%
$5.00
Local: 0.93%
$0.93
Total: 5.93%$5.93
North Dakota Sales Tax
State Rate5.00%
Avg Local Rate0.93%
Combined Rate5.93%
Ranking#41 out of 51
Sales Tax at 5.93% for Common Amounts
AmountTaxTotal
$10.00$0.59$10.59
$25.00$1.48$26.48
$50.00$2.97$52.97
$100.00$5.93$105.93
$250.00$14.83$264.83
$500.00$29.65$529.65
$1,000.00$59.30$1,059.30

2026 Sales Tax Rates — All 50 States

State rate, average local rate, and combined rate · Source: Tax Foundation, January 2026

StateState RateAvg LocalCombinedNotes
Louisiana🔴 Highest in US4.45%5.10%9.55%HIGHEST combined rate in US tied with TN at 9.55%.
Tennessee🔴 Highest in US7.00%2.55%9.55%HIGHEST combined rate in US tied with LA at 9.55%. Groceries taxed at 4%.
Arkansas🔴 3rd Highest6.50%2.97%9.47%3rd highest combined rate in US.
Illinois6.25%3.14%9.39%Chicago reaches 10.25% combined. Eliminated 1% grocery tax Jan 1, 2026.
Alabama4.00%5.27%9.27%Highest avg local rate in US. Groceries taxed at 3% (reduced rate).
Washington6.50%2.67%9.17%5th highest combined rate. Tacoma reaches 10.2%.
Oklahoma4.50%4.56%9.06%4th highest avg local rate.
California7.25%1.69%8.94%Highest STATE rate in US at 7.25%. Includes mandatory 1.25% local add-on.
Kansas6.50%2.18%8.68%
New York4.00%4.54%8.54%NYC adds 4.5% local, total NYC rate 8.875%. Empire State has high local rates.
Arizona5.60%2.78%8.38%
Nevada6.85%1.46%8.31%
Texas6.25%1.94%8.19%
Missouri4.23%3.93%8.16%
Colorado2.90%4.99%7.89%Lowest state rate at 2.9% but very high local rates averaging 4.99%.
New Mexico5.13%2.69%7.82%
Minnesota6.88%0.53%7.41%
Georgia4.00%3.40%7.40%Many counties increased by ~1% in 2026 due to Floating Local Option Sales Tax.
South Carolina6.00%1.25%7.25%
Ohio5.75%1.47%7.22%
Utah6.10%1.04%7.14%Includes mandatory 1.25% local add-on in state rate.
Mississippi7.00%0.07%7.07%
Florida6.00%1.06%7.06%
Indiana7.00%0.00%7.00%No local sales taxes. Flat 7% statewide.
Rhode Island7.00%0.00%7.00%No local sales taxes. Flat 7% statewide.
North Carolina4.75%2.24%6.99%
Nebraska5.50%1.39%6.89%
New Jersey6.63%0.00%6.60%Salem County exempt from statewide rate — collects 3.3125% local only.
Connecticut6.35%0.00%6.35%No local sales taxes. Flat 6.35% statewide.
Pennsylvania6.00%0.34%6.34%
Massachusetts6.25%0.00%6.25%No local sales taxes. Flat 6.25% statewide. Groceries exempt.
Vermont6.00%0.18%6.18%
South Dakota4.20%1.90%6.10%Temporarily reduced from 4.5% to 4.2% (reverts after 4 years).
West Virginia6.00%0.04%6.04%
Idaho6.00%0.03%6.03%
Iowa6.00%0.00%6.00%
Kentucky6.00%0.00%6.00%No local sales taxes. Flat 6% statewide.
Maryland6.00%0.00%6.00%No local sales taxes. Flat 6% statewide.
Michigan6.00%0.00%6.00%No local sales taxes. Flat 6% statewide.
Washington DC6.00%0.00%6.00%
North Dakota5.00%0.93%5.93%
Virginia5.30%0.33%5.63%Includes mandatory 1% local add-on. Grocery rate reduced to 1% in 2023.
Maine5.50%0.00%5.50%No local sales taxes. Flat 5.5% statewide.
Wisconsin5.00%0.44%5.44%
Wyoming4.00%1.36%5.36%
Hawaii4.00%0.50%4.50%Technically a General Excise Tax (GET), not sales tax. Broadest base in US.
Alaska0.00%1.82%1.82%No state tax. Local govts can levy up to ~7.5%. Avg local 1.82%.
Delaware0.00%0.00%0.00% ✓NOMAD — No Sales Tax
Montana0.00%0.00%0.00% ✓NOMAD — No Sales Tax
New Hampshire0.00%0.00%0.00% ✓NOMAD — No Sales Tax
Oregon0.00%0.00%0.00% ✓NOMAD — No Sales Tax

Average local rates are population-weighted averages. Actual local rates vary by city and county. Updated January 2026. Source: Tax Foundation.

Sales Tax Rates in Major US Cities

Combined rate including state + all local taxes · Click to use in calculator

NORTH DAKOTA SALES TAX RATES —
State Tax Rate
5.00%
Base state rate
On a $100 purchase: $5.00 state tax
Combined Rate
5.93%
State 5.00% + Local 0.93%
Rank #37 of 51
Tax on Common Purchases
$100+$5.93$105.93
$500+$29.65$529.65
$1,000+$59.30$1059.30
— QUICK REFERENCE —

North Dakota Sales Tax — Quick Reference Table

At 5.93% combined rate · Updated January 2026

Purchase AmountSales TaxTotal PricePer $100
$10$0.59$10.59$5.93
$25$1.48$26.48$5.93
$50$2.96$52.97$5.93
$100$5.93$105.93$5.93
$250$14.82$264.82$5.93
$500$29.65$529.65$5.93
$1,000$59.30$1059.30$5.93
— CITY RATES —

Sales Tax Rates in Major North Dakota Cities

Combined rate including state + all local taxes

Fargo
7.00%
combined
Tax on $100: $7.00
Bismarck
7.00%
combined
Tax on $100: $7.00
Grand Forks
7.00%
combined
Tax on $100: $7.00

Rates include state + county + city taxes. Exact rates can vary within a city by district. Updated January 2026.

— EXEMPTIONS —

What Is Exempt from Sales Tax in North Dakota?

Prescription Drugs
Exempt in All 50 States

Prescription medications are exempt from sales tax in every US state including North Dakota.

Groceries (Unprepared Food)
✓ Exempt in North Dakota

Unprepared food and groceries are not taxed in North Dakota. Restaurant meals and prepared food are still taxable.

Clothing & Apparel
✗ Taxable in North Dakota

Clothing is taxed at the standard 5.93% rate in North Dakota.

Restaurant & Prepared Food
✗ Taxable Everywhere

Restaurant meals and prepared food are taxable in all states with a sales tax, including North Dakota.

NORTH DAKOTA SALES TAX GUIDE —

North Dakota Sales Tax Guide 2026

North Dakota Sales Tax Rate Overview

North Dakota's sales tax consists of a 5.00% state rate plus average local taxes of 0.93%, bringing the combined average rate to 5.93%. Groceries exempt. Low combined rate. On a $100 purchase, you pay $5.93 in sales tax. On a $1,000 purchase, the tax is $59.30. Rates can vary within North Dakota depending on the county and city of purchase.

How North Dakota Sales Tax Is Calculated

North Dakota sales tax is calculated by multiplying your purchase price by the applicable combined tax rate. The combined rate includes both the 5.00% North Dakota state rate and any applicable local taxes in your specific location. The rate is applied to the pre-tax price and added to your total at checkout. For example, a $250 purchase in North Dakota at the average 5.93% combined rate includes $14.82 in sales tax, for a total of $264.82.

Sales Tax Rates Across North Dakota Cities

Sales tax rates vary within North Dakota depending on county and city. Grand Forks has one of the highest combined rates at 7.00%, while Grand Forks has a lower rate of 7.00%. The variation comes from different local add-on taxes approved by voters or county boards. When shopping online in North Dakota, the rate is typically based on your delivery address — known as destination-based sourcing.

Online Shopping and Sales Tax in North Dakota

North Dakota residents pay sales tax on online purchases. Since the 2018 Supreme Court ruling in South Dakota v. Wayfair, states can require online retailers to collect sales tax even without a physical presence in the state. Major retailers including Amazon, Walmart, and Target collect North Dakota sales tax at checkout on orders delivered to North Dakota addresses. The rate applied is based on your delivery address — your specific city and county rate, not just the state base rate.

What Is Exempt from North Dakota Sales Tax?

North Dakota exempts certain product categories from sales tax. Prescription drugs are exempt in North Dakota (as they are in all 50 states). Unprepared groceries are also exempt from North Dakota sales tax, though restaurant meals and prepared food are taxable. Clothing is subject to the standard North Dakota sales tax rate. When in doubt about whether a specific item is taxable, check the North Dakota Department of Revenue website.

Reverse Sales Tax Calculator for North Dakota

If you paid a total amount that included North Dakota sales tax and need to find the original pre-tax price, use the reverse sales tax formula: divide the total amount by (1 + combined rate). For example, if you paid $108.19 in North Dakota where the combined rate is 5.93%, the pre-tax price was $108.19 ÷ 1.0593 = $102.13. Our calculator above has a built-in reverse mode — just enter the total paid and it calculates the original price and tax amount automatically.

— MORE NORTH DAKOTA TOOLS —

More North Dakota Tax Calculators

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See your combined federal + North Dakota income tax. Estimate refund or amount owed.

Calculate North Dakota Income Tax
North Dakota Tax Guide 2026

All North Dakota taxes in one place — income, sales, property explained.

View North Dakota Tax Guide
— FAQ —

North Dakota Sales Tax FAQs

What is the sales tax rate in North Dakota in 2026?
How much sales tax do I pay on a $100 purchase in North Dakota?
Are groceries taxed in North Dakota?
Which city in North Dakota has the highest sales tax?
Do I pay North Dakota sales tax on online purchases?

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