2024 Sales Tax by State – North Dakota

North Dakota Sales Tax Fact Sheet For General Tangible Items

Last Tax Rate Changed on: July 1, 2024

North Dakota Sales and Use Tax Rate Lookup by Address:

Use USgeocoder Sales and Use Tax Online Lookup Tool to search state-wide, county, local and special district Sales and Use tax rates and tax reporting details for any physical address and PO Box in North Dakota.

To learn more about the latest changes, bookmark 2024 North Dakota Sales and Use Tax Rate Changes post.

North Dakota Sales tax components:
Statewide tax
Local district tax: County tax and Municipality (incorporated city) tax

North Dakota Statewide Sales Tax Rate:
5.00%

Highest Total Local District Sales Tax Rate in North Dakota:
3.50%

Highest Total Sales Tax Rate with Local District Sales Tax in North Dakota:
8.50%

Incorporated city with the Highest Sales Tax Rate in North Dakota:
Tioga City in Williams county (8.50%)

Number of Counties in  North Dakota:
53

Number of Municipalities (Incorporated cities, Town & Villages) in North Dakota:
358

Can I Use Zip Codes to Determine Correct Sales Tax Rates in North Dakota?
Not recommended

Zip codes cross city boundaries. Different cities might have different local district rates. In addition, city taxes only apply to areas within the respective incorporated city. If an address is in an un-incorporated area, city taxes do not apply. You should look for an address-based solution such as USgeocoder that can identify if the address is within an incorporated city to determine its sales tax rates in North Dakota.

Learn more about how postal zip codes, mailing cities and incorporated cities work. 

Can I Use County and City to Determine Correct Sales Tax Rates in North Dakota?
Not recommended

Municipality determines city tax rate. Municipality is incorporated city. Cities that people normally refer to are mailing cities, assigned by US Postal Office. Municipality and mailing city could be the same. However if you are not sure the municipality of an address, it’s better not to use the city to determine the sales tax.   In order to correctly calculate the sales tax rate, you should consider an address-based solution such as USgeocoder to identify its municipality, and use such information to determine its sales tax rates.

Are Sales Tax Rates and Use Tax Rates the Same in North Dakota?
Yes

Does North Dakota Have Tax Codes for Tax Return Reporting Purpose?
No

Sales and Use Tax Rate Update Schedule in North Dakota:
Update Frequency: Quarterly
Last Tax Rate Changed on: January 1, 2024

Does North Dakota Have an Origin-Based or Destination-Based Sales Tax Collection?
Destination

Origin-based: sales tax is charged based on where the seller is located.
Destination-based: sales tax is charged based on where the buy is located

Is North Dakota a Full Member of Streamlined State?
Yes

A streamlined Full Member State is a state that has been found to be in compliance with the Streamlined Sales and Use Tax Agreement (SSUTA) and its laws, rules, regulations, and policies and bring them into compliance are in effect. See details on Streamlined Sales Tax Governing Board’s website.

Does North Dakota Have Sales Tax Holidays?
No

Wayfair Sales Tax Implementation in North Dakota:
Sales Thresholds: $100,000

Wayfair sales tax implementation applies to out-of-state sales, remote sales, Internet sales and online sales. See details on https://www.nd.gov/tax/user/businesses/formspublications/sales-use-tax/streamlined-sales–use/remote-seller-sales-tax.

Does North Dakota Charge Sales Tax on Digital Goods?
Generally No
See details on: https://www.tax.nd.gov/sites/www/files/documents/guidelines/business/sales-use/gl-21825-1.pdf

Does North Dakota Charge Sales Tax on Services?
Generally No
See details on: https://www.tax.nd.gov/sites/www/files/documents/guidelines/business/sales-use/gl-21825All Posts-1.pdf

Does North Dakota Charge Sales Tax on Shipping?
Generally Yes
See details on https://www.tax.nd.gov/sites/www/files/documents/guidelines/business/sales-use/freight-delivery-other-transportation-charges.pdf.

North Dakota State Sales and Use Tax Authority:
North Dakota Office of State Tax Commissioner
Website: https://www.nd.gov/tax/user/businesses/formspublications/sales-use-tax

Looking for an Online Solution that provides real-time sales tax rates for your application? 

Try USgeocoder API. It provides all the information you get from USgeocoder Live Demo.  You can use it to lookup sales and use tax rate information one address at a time. However if you have a large number of addresses and would like to save time, USgeocoder can do it for you through batch processing service.

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SALES TAX BY STATE

STATES WITH STATE AND LOCAL SALES TAX:
Alabama, Alaska, Arizona, Arkansas, California, Colorado, Florida, Georgia, Hawaii, Idaho, Illinois, Iowa, Kansas, Louisiana, Minnesota, Mississippi, Missouri, Nebraska, Nevada, New Mexico, New York, North Carolina, North Dakota, Oklahoma, Ohio, Pennsylvania, South Carolina, South Dakota, Tennessee, Texas, Utah, Vermont, Virginia, Washington, West Virginia, Wisconsin, Wyoming

STATES WITH NO SALES TAX:
Delaware, Montana, New Hampshire, Oregon

STATES WITH ONLY STATE-WIDE SALES TAX AND NO LOCAL SALES TAX:
Connecticut (6.35%), District of Columbia (6.00%), Indiana (7.00%), Kentucky (6.00%), Maine (5.5%), Maryland (6.00%), Massachusetts (6.25%), Michigan (6.00%), New Jersey (6.625%), Rhode Island (7.00%)

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DISCLAIMERS:

SALES AND USE TAX INFORMATION ON THIS BLOG REFERS TO THE GENERAL SALES OF TANGIBLE PERSONAL PROPERTY. IN MANY STATES, THERE ARE DIFFERENT RATES FOR RENTAL, LEASING, AND TANGIBLE ITEMS SUCH AS VEHICLE, EQUIPMENT, FOOD, OR CLOTHING. SOME STATES HAVE DIFFERENT SALES TAX RATES THAN USE TAX RATES. EACH STATE HAS ITS OWN RULES ON EXEMPTIONS. PLEASE REFER TO THE SALES AND USE TAX LAW OF INDIVIDUAL STATES FOR DETAILS.

USGEOCODER LLC IS NOT ASSOCIATED WITH ANY GOVERNMENT AGENCIES IN ANY MANNER. ALL INFORMATION PROVIDED ON THIS WEBSITE IS PREPARED FOR GENERAL INFORMATIONAL PURPOSES ONLY. YOU SHOULD CONSULT YOUR OWN TAX, LEGAL AND ACCOUNTING ADVISORS TO ADDRESS YOUR SPECIFIC QUESTIONS AND BEFORE ENGAGING IN ANY TRANSACTION RELATED TO SALES AND USE TAX.