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North Dakota Sales Tax Calculator

Free North Dakota sales tax calculator for 2026. Calculate sales tax at 5% state + 1.85% average local = 6.85% combined rate. Includes reverse calculator and tax-exempt items. No sign-up required.

How North Dakota Sales Tax Works

North Dakota charges a 5% state sales tax rate. On top of that, local jurisdictions (counties, cities, special districts) add their own taxes, bringing the average combined rate to 6.85%. That means on a $1,000 purchase, you'd pay approximately $68.50 in sales tax for a total of $1068.50.
The North Dakota state rate of 5% applies uniformly across the state, but local surtaxes vary significantly by location. The average local rate across ND is 1.85%, but some cities and counties charge more or less than this average. This calculator uses the average local rate, but you can override it with your specific city rate for a more accurate calculation.
Good news: North Dakota exempts groceries, prescription drugs from state sales tax. However, clothing are still subject to sales tax in North Dakota. These exemptions can make a real difference in your annual spending, especially on groceries which are a recurring expense for every household.
Need to work backwards? If you have a total receipt and need to find the original price before tax, use the reverse sales tax formula: divide the total by (1 + tax rate). For example, a $1068.50 total with 6.85% tax means the original price was $1,000 ($1068.50 ÷ 1.685). This is useful for expense reports and bookkeeping.
Since the 2018 South Dakota v. Wayfair Supreme Court decision, online retailers must collect North Dakota sales tax on purchases shipped to ND residents. Most online purchases now include North Dakota sales tax based on the buyer's location, including any applicable local taxes.

North Dakota Sales Tax Key Rates (2026)

North Dakota State Rate

5%

North Dakota Avg Local Rate

1.85%

North Dakota Combined Rate

6.85%

Tax on $1,000

$68.50

Total on $1,000

$1068.50

North Dakota Sales Tax FAQ

What is the sales tax rate in North Dakota?

The state sales tax rate in North Dakota is 5%. With average local taxes, the combined rate is approximately 6.85%. Actual rates may vary by city and county within North Dakota.

Why does the sales tax rate vary within North Dakota?

North Dakota allows local jurisdictions (counties, cities, and special districts) to add their own sales taxes on top of the 5% state rate. These local rates vary by location, which is why you might pay a different total rate in different cities within North Dakota.

What items are exempt from sales tax in North Dakota?

In North Dakota, groceries, prescription drugs are exempt from state sales tax. However, clothing are still subject to sales tax. Exemptions may vary at the local level.

How do I calculate sales tax in North Dakota?

Multiply the purchase price by the combined tax rate. For example, on a $100 purchase at the 6.85% combined rate in North Dakota: $100 × 0.685 = $6.85 in tax. Total price: $106.85.

Does North Dakota charge sales tax on online purchases?

Yes. Following the 2018 South Dakota v. Wayfair Supreme Court ruling, online retailers must collect North Dakota sales tax on purchases shipped to North Dakota residents. The rate is based on the buyer's location within North Dakota.

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