North Dakota sales tax rules
Quick answer
North Dakota charges a 5% statewide sales tax, plus local county, city and district add-ons. What gets taxed matters as much as the rate: below is how North Dakota treats each category that commonly changes a receipt total.
Direct answers
Each answer has its own page with the full rule and exceptions.
Is there sales tax on groceries in North Dakota?
No. Groceries bought for home preparation are exempt from North Dakota state sales tax. Prepared and restaurant food is still taxable.
Is clothing taxed in North Dakota?
Yes. Clothing is fully taxable in North Dakota at the combined state and local rate.
Is shipping taxable in North Dakota?
Yes. Delivery charges are part of the taxable sales price in North Dakota, so you charge tax on shipping whenever the item being shipped is taxable.
Do I have to charge sales tax for online sales in North Dakota?
Only after you cross economic nexus. Once you exceed $100,000 in sales into North Dakota over 12 months, you must register with the North Dakota Office of State Tax Commissioner and charge the buyer's destination rate.
Does North Dakota have a tax-free weekend?
No. North Dakota does not run a recurring sales tax holiday. Purchases are taxed at the normal combined rate year-round, currently 7.5% across covered North Dakota metros.
North Dakota rates by city
Combined state, county, city and district rates.