What is the sales tax rate in North Dakota?

The North Dakota state sales tax rate is 5.000%. Local jurisdictions add between 1.5% and 3%, making total rates range from 6.5% to 8%. The most common combined rate is 7.75% (Fargo) and 7.5% (Bismarck).

Does North Dakota have local sales tax?

Yes, North Dakota allows cities and counties to impose additional sales taxes on top of the 5.000% state rate. Local rates vary from 1.5% to 3% depending on the jurisdiction, with West Fargo and Williston having the highest combined rate of 8%.

Are groceries taxed in North Dakota?

No, most groceries are exempt from sales tax in North Dakota. Food items intended for home consumption are generally not taxed. However, prepared foods, candy, soft drinks, and dietary supplements are taxable at the full rate.

Is clothing taxed in North Dakota?

Yes, clothing and footwear are generally taxable in North Dakota at the full combined rate (5.000% state plus local taxes). North Dakota does not have a general clothing exemption.

Are prescription drugs taxed in North Dakota?

No, prescription medications are exempt from sales tax in North Dakota. Certain medical devices such as prosthetics and wheelchairs are also exempt. However, over-the-counter drugs are generally taxable.

Do I pay sales tax on used cars in North Dakota?

Yes, North Dakota charges a 5% motor vehicle excise tax on vehicle purchases (new or used), which is the same rate as the general sales tax. This tax must be paid when you register the vehicle with the North Dakota Department of Transportation.

When did North Dakota last change its state sales tax rate?

North Dakota's state sales tax rate has been 5% since 2007, when it was reduced from 6%. Local rates change more frequently, with several cities increasing their local rates in 2025 (Fargo, Bismarck, and others effective April 1, 2025).

Does North Dakota tax services?

North Dakota generally does not tax most services. Sales tax applies primarily to tangible personal property and some specific services like lodging. Professional services, personal services, and most business services are not subject to the 5.000% sales tax.

Sales Tax Calculator

North Dakota Sales Tax
Calculator

Calculate North Dakota sales tax instantly for any city. Enter any amount to see the exact tax and total including local taxes.

State Rate

5.000%

+ local taxes (1.5-3%)

Select City

Amount before tax

About North Dakota Sales Tax

State rate: 5.000%

Local rate in Cass County: 2.750%

Combined rate in Fargo: 7.750%

State Rate

5.000%

Local Tax

Yes

Max Rate

8.00%

Rank

#31

North Dakota Sales Tax Rates by City

North Dakota has a state sales tax rate of 5.000%. Cities and counties add local taxes ranging from 1.5% to 3%, making total rates vary from 6.5% to 8% across the state.

Fargo

Cass County

7.750%

Standard Rate

136,285

Bismarck

Burleigh County

7.500%

Standard Rate

77,772

Grand Forks

Grand Forks County

7.250%

Standard Rate

59,845

Minot

Ward County

7.500%

Standard Rate

47,440

West Fargo

Cass County

8.000%

Standard Rate

41,027

Williston

Williams County

8.000%

Standard Rate

28,821

Dickinson

Stark County

6.500%

Standard Rate

25,695

Mandan

Morton County

8.250%

Standard Rate

24,788

Jamestown

Stutsman County

7.500%

Standard Rate

15,789

Wahpeton

Richland County

8.000%

Standard Rate

8,115

City	County	Standard Rate	Special District	Population
Fargo	Cass	7.750%	Standard Rate	136,285
Bismarck	Burleigh	7.500%	Standard Rate	77,772
Grand Forks	Grand Forks	7.250%	Standard Rate	59,845
Minot	Ward	7.500%	Standard Rate	47,440
West Fargo	Cass	8.000%	Standard Rate	41,027
Williston	Williams	8.000%	Standard Rate	28,821
Dickinson	Stark	6.500%	Standard Rate	25,695
Mandan	Morton	8.250%	Standard Rate	24,788
Jamestown	Stutsman	7.500%	Standard Rate	15,789
Wahpeton	Richland	8.000%	Standard Rate	8,115

Note: Total rates include the 5.000% state rate plus local city and county taxes.

How to Calculate Sales Tax in North Dakota

Sales Tax Calculation

North Dakota

Example: Furniture Purchase in Fargo

Determine the purchase price

Purchase price (before tax) $1,000.00

Multiply by the total tax rate

State rate: 5.000%

Fargo local: 2.75%

Total: 7.75%

$1,000.00 × 7.75% (0.0775)

Sales tax $77.50

Add to the original price

$1,000.00 + $77.50

TOTAL AMOUNT DUE $1,077.50

Thank you for your purchase

Reverse Calculation

Know the total in Fargo? Divide by 1.0775 to find the pre-tax price. Example: $107.75 ÷ 1.0775 = $100.00

What's Taxed?

Taxable: Clothing, electronics, furniture, vehicles

Exempt: Groceries, prescription drugs

Understanding North Dakota's Sales Tax Structure

Variable Local Rates

Cities and counties in North Dakota can impose local sales taxes

🏙️

Local Rates: 1.5% to 3%

Local rates vary by jurisdiction. West Fargo and Williston have the highest combined rate (8%), while Dickinson has the lowest (6.5%).

📈

Recent Changes (April 2025)

Fargo increased to 2.75%, Bismarck to 2.5%, and several other cities adjusted rates. Morton County increased from 0.5% to 1%.

🚗

Motor Vehicle Excise Tax: 5%

Vehicle purchases are subject to a 5% motor vehicle excise tax, which is equivalent to the state sales tax rate.

Tax-Exempt Items

North Dakota exempts several essential items from sales tax

•
Groceries: Most food items for home consumption (excludes prepared foods, candy, soft drinks)
•
Prescription Drugs: Medications prescribed by licensed healthcare providers
•
Medical Devices: Prosthetics, wheelchairs, and certain medical equipment
•
Agricultural Equipment: Farm machinery and tools used directly in farming operations
•
Manufacturing Equipment: Machinery used directly in manufacturing processes

Note: Most services are not subject to sales tax in North Dakota. Sales tax primarily applies to tangible personal property and some specific services like lodging.

How North Dakota Compares to Neighboring States

Here's how North Dakota's sales tax stacks up against nearby states

5.000%

Montana

0.00%

No sales tax!

South Dakota

4.20%

+ up to 2%
local tax

North Dakota

5.000%

+ local (1.5-3%)

7.75% in Fargo

Minnesota

6.875%

+ up to 2%
local tax

North Dakota's combined rates are moderate among neighbors, lower than Minnesota but higher than South Dakota. Montana has no sales tax.

Got Questions?

Frequently Asked Questions

North Dakota Sales Tax Rate History

North Dakota's sales tax has evolved significantly since its enactment in 1935:

Year	Rate	Notes
2007-Present	5.00%	Reduced from 6% to current rate
Late 1980s-2007	6.00%	Increased from 5.5% to 6%
~1983	4.00% to 5.5%	Rate increased from 4%
1977	Current system enacted	Modern sales and use tax structure established
1976	3.00%	Initiated measure reduced rate from 4% to 3%
1969	4.00%	Increased from 3% to 4%
1967	3.00%	New sales and use tax laws enacted
1965-1967	Use tax only	Sales tax law was referred and disapproved
1935	2.00%	Original sales tax enacted (approved by referendum)

Key insight: North Dakota was an early adopter of sales tax (1935) and has maintained a relatively stable state rate of 5% since 2007. The most recent changes have been at the local level, with several cities increasing rates in 2025.

Related Calculators & Resources

State Calculator

South Dakota

Calculate SD sales tax

State Calculator

Minnesota

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Resources

Official ND Tax Info

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Disclaimer: This calculator provides estimates based on current North Dakota sales tax rates as of January 2025. Tax rates are subject to change by state and local legislation. For official tax rates and specific guidance on your situation, please consult the North Dakota Office of State Tax Commissioner or a qualified tax professional.

Not Legal or Tax Advice: The information provided on this page is for informational purposes only and should not be construed as legal or tax advice. Always verify current rates before making large purchases or business decisions.

Sources: North Dakota Office of State Tax Commissioner, North Dakota Century Code Chapter 57-39.2, Local Tax Rate Tables

Last updated: October 10, 2025