North Dakota Sales Tax Guide
Complete sales tax information for North Dakota, including rates, nexus thresholds, filing requirements, and exemptions.
State Sales Tax Rate
5.00%
Average Combined Rate
7.04%
State + Local Average
Economic Nexus
$100,000.00
Annual Revenue
Tax Base
Destination-Based
Tax Exemptions
Groceries & Food✓ Exempt
Clothing✗ Taxable
Prescription Drugs✓ Exempt
Economic Nexus Requirements
Threshold
$100,000.00
in annual revenue
Effective Date
October 1, 2018
Tax Base: Destination-Based
Destination-based taxation means sales tax is calculated based on the buyer's location. You'll charge the sales tax rate applicable to the customer's shipping address within North Dakota.
Filing Frequency
Filing frequency in North Dakota typically depends on your sales volume:
- Monthly: High-volume sellers (typically $10,000+ in monthly tax)
- Quarterly: Medium-volume sellers (most online sellers)
- Annual: Low-volume sellers (less than $1,000 in annual tax)
The state revenue department will assign your filing frequency when you register for a sales tax permit.
Special Rules & Notes
Calculate Tax for North Dakota
⚠️ Provided as-is for informational purposes. Not tax advice. Verify rates with official state sources.