North Dakota · Sales Tax
The North Dakota state sales tax rate is 5.0%. On a $100 purchase, the tax is $5.00, for a total of $105.00.
| North Dakota Sales Tax | Rate | On $100 | On $1,000 |
|---|---|---|---|
| State base rate | 5.0% | $5.00 | $50.00 |
| Maximum combined | 9.5% | $9.50 | $95.00 |
| Pre-tax from $108.50 total | — | ÷1.0500 |
The state base sales tax rate in North Dakota is 5.0%. Fargo 7.5%; Grand Forks 7.25%. The maximum combined rate (state plus highest local) reaches 9.5%.
Multiply the pre-tax price by 0.0500 (the decimal form of 5.0%). For example, a $250 purchase has a North Dakota state sales tax of $12.50, for a total of $262.50. To reverse-calculate: if you have the total and want the pre-tax price, divide the total by 1.0500.
Food and grocery tax rules vary by state. In North Dakota, the standard rate of 5.0% applies, though some states exempt grocery staples. Check the North Dakota Department of Revenue for specific grocery exemption rules.
The North Dakota state rate of 5.0% is close to the national median of approximately 6.0%. Combined with local rates, the effective rate in North Dakota ranges from 5.0% to 9.5%.