The North Dakota Sales Tax Calculator helps you quickly determine the sales tax on a purchase in any area of North Dakota. You can calculate sales tax by adding it to a pre-tax amount or removing it from a total amount.
North Dakota Sales Tax Calculator
Calculate sales tax for all areas in North Dakota with accurate rates including all counties and municipalities
Total Amount
Tax Amount
Pre-Tax Amount
Tax Rate
Removing Tax: Pre-Tax = Amount ÷ (1 + Tax Rate)
The North Dakota Sales Tax Calculator helps you quickly determine the sales tax on a purchase in any area of North Dakota. You can calculate sales tax by adding it to a pre-tax amount or removing it from a total amount.
When adding sales tax:
- Tax Amount = Pre-Tax Amount × Tax Rate
- Total Amount = Pre-Tax Amount + Tax Amount
When removing sales tax:
- Pre-Tax Amount = Total Amount ÷ (1 + Tax Rate)
- Tax Amount = Total Amount – Pre-Tax Amount
North Dakota has a state sales tax rate of 5%, with local jurisdictions adding additional sales tax. The combined rates vary by location from 5% to 7.5%. This calculator provides accurate calculations for all tax rates in the state.
Adding Sales Tax Example
Let’s say you want to calculate sales tax on a $1,500 product in Fargo with the standard tax rate of 7.5%:
Pre-Tax Amount = $1,500
Tax Rate = 7.5% or 0.075
Calculate the tax amount:
Tax Amount = $1,500 × 0.075 = $112.50
Calculate the total amount:
Total Amount = $1,500 + $112.50 = $1,612.50
Removing Sales Tax Example
Now, let’s say you have a total amount of $1,612.50 and want to calculate the pre-tax amount and tax in Fargo:
Total Amount = $1,612.50
Tax Rate = 7.5% or 0.075
Calculate the pre-tax amount:
Pre-Tax Amount = $1,612.50 ÷ (1 + 0.075) = $1,612.50 ÷ 1.075 = $1,500.00
Calculate the tax amount:
Tax Amount = $1,612.50 – $1,500.00 = $112.50
State Rate Only Example
Using only the state rate of 5%, let’s calculate tax on a $1,500 product:
Pre-Tax Amount = $1,500
Tax Rate = 5% or 0.05
Calculate the tax amount:
Tax Amount = $1,500 × 0.05 = $75.00
Calculate the total amount:
Total Amount = $1,500 + $75.00 = $1,575.00
North Dakota Sales Tax Rates (2025)
North Dakota has a state sales tax rate of 5%, with local jurisdictions adding additional sales tax. The combined rates vary by location from 5% to 7.5%, with some urban areas having higher rates.
State Rate
Urban Rate
Standard Rate
Rate Range
North Dakota Sales Tax Breakdown (2025)
| Tax Component | Rate | Description |
|---|---|---|
| North Dakota State Sales and Use Tax | 5.000% | Statewide base rate |
| Local Sales and Use Tax | 0.000-2.500% | County and local rates |
| Total Sales and Use Tax | 5.000-7.500% | Combined rate |
Major North Dakota Areas with Tax Rates
| Area | County | Tax Rate |
|---|---|---|
| Fargo | Cass | 7.5% |
| Bismarck | Burleigh | 7.25% |
| Grand Forks | Grand Forks | 7.25% |
| Minot | Ward | 7.25% |
| West Fargo | Cass | 7.25% |
| Mandan | Morton | 7% |
| Dickinson | Stark | 7% |
| Jamestown | Stutsman | 7% |
| Williston | Williams | 7.25% |
| Wahpeton | Richland | 7% |
North Dakota Sales Tax Exemptions (2025)
North Dakota provides several exemptions from sales tax for certain types of goods and services. Some common exemptions include:
- Food and Groceries: Most unprepared food items and groceries are exempt from sales tax
- Prescription Drugs: All prescription medications are exempt from sales tax
- Over-the-Counter Drugs: Many non-prescription drugs are exempt
- Medical Equipment: Certain medical devices and supplies are exempt
- Religious and Charitable Organizations: Purchases by qualifying organizations
- Government Agencies: Purchases by federal, state, and local governments
- Educational Materials: Textbooks and other educational materials
- Manufacturing Equipment: Equipment used directly in manufacturing
- Farm Equipment: Machinery and equipment used in agricultural production
- Computer and Software: Certain computer equipment and software for educational use
- Residential Energy: Residential electricity, gas, and oil
- Gasoline and Diesel Fuel: Motor fuels are subject to different tax rates
North Dakota Tax Holidays (2025)
North Dakota has specific tax-free periods throughout the year for certain items:
- Back-to-School Sales Tax Holiday: Typically held in August, exempting certain school supplies, clothing, footwear, and computer equipment
- Energy Star Products: Certain energy-efficient appliances may be exempt during specific periods
- Disaster Preparedness Holiday: Typically held before severe weather season, exempting certain disaster preparedness items
These tax holidays are designed to provide relief to consumers and stimulate economic activity during specific times of the year.
Recent Changes to North Dakota Sales Tax (2025)
As of 2025, there have been several important changes to North Dakota’s sales tax system:
- Digital Products: Expanded taxation of digital products and services
- Marketplace Facilitators: Enhanced requirements for online marketplace facilitators to collect and remit sales tax
- Economic Nexus: Lowered threshold for out-of-state sellers to collect sales tax
- Remote Work: Clarifications on tax obligations for remote workers and businesses
- Cannabis Products: Implementation of sales tax on cannabis products
- Environmental Fees: New environmental fees on certain products
- Local Option Taxes: Changes in how local option taxes are calculated and distributed
Understanding North Dakota Sales Tax
What is North Dakota Sales Tax?
North Dakota sales tax is a consumption tax imposed by the state and local jurisdictions on the sale of goods and certain services. The state rate is 5%, with local jurisdictions adding additional tax. Sales tax is collected by retailers at the point of sale and remitted to the North Dakota Office of State Tax Commissioner.
Local Sales Taxes
In addition to the state sales tax, counties and cities in North Dakota can impose local sales taxes. These local rates vary by jurisdiction and are added to the state rate. Urban areas like Fargo, Bismarck, and Grand Forks typically have higher combined rates of 7.25% to 7.5%, while most rural counties have a rate of 7%.
Tax Collection
Sales tax in North Dakota is collected by sellers at the point of sale and remitted to the North Dakota Office of State Tax Commissioner. Sellers must register with the state and obtain a Certificate of Registration before collecting tax. Returns are typically filed monthly, quarterly, or annually depending on the volume of sales.
Use Tax
North Dakota use tax applies when sales tax has not been paid on taxable items purchased outside the state for use in North Dakota. The use tax rate is the same as the sales tax rate that would have applied if the purchase was made within the state. This ensures that out-of-state purchases don’t have an unfair advantage over in-state purchases.
Business Registration
Businesses selling taxable goods or services in North Dakota must register for a Certificate of Registration with the North Dakota Office of State Tax Commissioner. Registration can be done online through the department’s website. Once registered, businesses must collect sales tax on all taxable transactions and file regular returns.
Filing Requirements
Sales tax returns in North Dakota are typically filed monthly, but businesses with lower sales volume may file quarterly or annually. Filing is done through the North Dakota Office of State Tax Commissioner’s online system, and payments are due by the 20th of the month following the reporting period.
North Dakota Sales Tax for Businesses
Nexus Requirements
Businesses must collect North Dakota sales tax if they have nexus in the state. Nexus can be established through physical presence, economic activity, or other connections. North Dakota follows economic nexus rules, requiring out-of-state sellers to collect tax if they have more than $100,000 in sales into the state in the previous calendar year.
Marketplace Facilitators
Marketplace facilitators like Amazon and eBay are required to collect and remit sales tax on behalf of third-party sellers selling into North Dakota. This applies to marketplace facilitators with more than $100,000 in sales into the state. The facilitator is responsible for collecting and remitting the tax on all sales made through their platform.
Exemption Certificates
Businesses purchasing items for resale can provide exemption certificates to sellers to avoid paying sales tax. North Dakota has specific forms that must be completed and provided to the seller at the time of purchase. The certificate must be updated periodically and must include specific information about the purchaser and the type of exemption being claimed.
Shipping and Handling
In North Dakota, shipping and handling charges are generally taxable if they are part of the sale of tangible personal property. If the charges are separately stated and related to transportation services, they may be exempt. The taxability depends on whether the charges are considered part of the sale or a separate service.
Penalties and Interest
North Dakota imposes penalties for late filing and late payment of sales tax. The penalty is 5% of the tax due per month, up to a maximum of 25%, plus interest at the rate determined by the North Dakota Tax Commissioner. Failure to file or pay can result in additional penalties and legal action, including revocation of business licenses.
Tax Calculation Services
Given the complexity of North Dakota’s sales tax system with different rates in various jurisdictions, many businesses use automated tax calculation services to ensure accurate collection and remittance of sales tax. These services help businesses stay compliant with changing tax laws and rates.