How 2023 Sales Tax are calculated in North Dakota

The state general sales tax rate of North Dakota is 5%. In addition to the state-level sales tax, cities and municipalities in North Dakota have the authority to levy their own sales tax rates. These local rates can add up to 3%, resulting in a combined maximum sales tax rate of 8.5% in certain regions.

Every 2023 combined rates mentioned above are the results of North Dakota state rate (5%), the county rate (0% to 1%), the North Dakota cities rate (0% to 3%). There is no special rate for North Dakota.

Variations by Purchase Type

North Dakota's sales tax rate may vary depending on the type of purchase. Examples of taxable categories may include:

• Consumer use tax
• Rental tax
• Sales tax
• Sellers use tax
• Lodgings tax

North Dakota state rate(s) for 2023

Lowest possible rate: 5% (e.g., Abercrombie, North Dakota)
Other common rates: 5.25% .5.5%, 6%, 6.25%, 6.5%, 7%, 7.25%, 7.5%, 7.75%, 8%,
Highest possible rate: 8.5% (Tioga, North Dakota)
Average combined rate across North Dakota: 5.926%

Other 2023 sales tax Facts for North Dakota