North Dakota Sales Tax Calculator 2026 — 5% Rate
Calculate North Dakota sales tax on any purchase instantly. The state sales tax rate is 5%, and the statewide average combined rate (state + local) is 7.09% (Tax Foundation, July 2026). Enter your purchase amount — and your exact local rate if you know it — to see state tax, local tax, and the total amount due, all calculated privately in your browser.
North Dakota Sales Tax Rate: State vs Combined
The North Dakota state sales tax rate is 5%. Most shoppers pay more than that, because counties and cities add their own local taxes on top. The statewide average combined rate is 7.09% — a population-weighted average published by the Tax Foundation for rates as of July 1, 2026 — and the highest local rate in that table adds 3.75% to the state rate. A $100 purchase costs $105.00 at the state rate alone and $107.09 at the statewide average.
What Is and Isn't Taxed in North Dakota
North Dakota exempts grocery food from sales tax; prepared food is taxable. Clothing is taxed like other goods — North Dakota has no general clothing exemption — at the 5% state rate plus any local rate. Prescription drugs are exempt from North Dakota sales tax.
How to Calculate North Dakota Sales Tax
To calculate North Dakota sales tax, multiply the purchase price by the rate that applies where you buy. For the state rate only: price × 5% = tax. For a real receipt, enter your exact combined rate in the optional field above — it is printed on local receipts and published by the North Dakota Office of State Tax Commissioner; the 7.09% statewide average is only an estimate. Example: a $200 purchase at the 7.09% average = $14.18 in tax = $214.18 total.
Tips for Accurate Sales Tax Calculations
Always confirm the exact local rate for your specific city or county — the statewide average (7.09%, Tax Foundation, July 2026) is a population-weighted mean and may differ from your actual checkout rate. Large purchases like appliances or electronics are where the difference between the state-only and combined rates matters most. Keep receipts that show the tax rate used; this helps verify correct tax was charged and supports any refund claims for exempt purchases. If you are making a business purchase, check whether your state offers a sales tax exemption certificate to avoid paying tax on resale items.
Last updated: October 2026. Sources: Tax Foundation, State and Local Sales Tax Rates, Midyear 2026 (rates as of July 1, 2026); North Dakota Office of State Tax Commissioner.
Frequently Asked Questions
What is the sales tax rate in North Dakota?
The North Dakota state sales tax rate is 5%. Counties and cities add local taxes on top, and the statewide average combined rate is 7.09% (Tax Foundation, July 2026). Your own rate depends on where you buy.
Does North Dakota tax groceries?
No. Grocery food is exempt from North Dakota sales tax. Prepared food and restaurant meals are taxed.
Is clothing taxed in North Dakota?
Yes. North Dakota has no general clothing exemption, so clothing is taxed at the 5% state rate plus any applicable local rate.
What is the combined sales tax rate in North Dakota?
The statewide average combined (state + local) sales tax rate in North Dakota is 7.09%, according to the Tax Foundation's table of rates as of July 1, 2026. The state portion is 5%; the rest is county and municipal tax that varies by location, up to 3.75% at the highest.
How do I calculate sales tax in North Dakota?
Multiply the purchase price by the rate. For state tax only: price × 0.0500. For the statewide average: price × 0.0709. Example: $50 × 0.0709 = $3.55 tax, total $53.55.