Is there sales tax on groceries in North Dakota?
Quick answer
No. Groceries bought for home preparation are exempt from North Dakota state sales tax. Prepared and restaurant food is still taxable.
Food and food ingredients are exempt; prepared food, candy and soft drinks are taxable.
Rule summary
How North Dakota treats each category.
| Grocery food (home consumption) | Exempt from state sales tax |
|---|---|
| Prepared and restaurant food | Taxable at the full combined rate (7.5%) |
| Candy and soft drinks | Usually taxable even where groceries are exempt |
| Prescription medicine | Exempt |
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 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 prepared food taxed differently than groceries in North Dakota?
- Yes. North Dakota treats hot, ready-to-eat and restaurant food as a taxable retail sale even where unprepared grocery food is exempt or reduced.
- Are prescription drugs taxable in North Dakota?
- No. Prescription medicine is exempt from sales tax in North Dakota.
More North Dakota guides
Other North Dakota rules that change the total.