Is clothing taxed in North Dakota?
Quick answer
Yes. Clothing is fully taxable in North Dakota at the combined state and local rate.
Clothing is taxable at the combined rate.
Rule summary
How North Dakota treats each category.
| Everyday clothing and footwear | Taxable at the combined rate (7.5%) |
|---|---|
| Accessories, jewelry, handbags | Taxable in nearly every state, including exemption states |
| Sports and protective equipment | Taxable — treated as equipment, not clothing |
| Sales tax holiday | None |
Source: North Dakota Office of State Tax Commissioner · rates as published for 2026
This page summarizes the general rule. Every state writes exceptions for specific products, and local jurisdictions can differ from the state treatment. Confirm your situation with the North Dakota Office of State Tax Commissioner or a tax professional before relying on it for filing.
Combined rates in North Dakota
What a taxable purchase actually costs in North Dakota.
Frequently asked
Answers pulled from the same rule set.
- Is clothing taxed in North Dakota?
- Yes. Clothing is fully taxable in North Dakota at the combined state and local rate.
- Are shoes taxed in North Dakota?
- Yes, footwear is taxed at the same combined rate as other clothing.
More North Dakota guides
Other North Dakota rules that change the total.