North Dakota Sales Tax (2026)
North Dakota's state sales tax is 5%, and the average combined rate with local taxes is 7.09%.
North Dakota sales tax at a glance
| State rate | 5% |
|---|---|
| Average local rate | 2.09% |
| Average combined rate | 7.09% |
| Highest local add-on | 3.75% |
| Groceries | Exempt (candy, soft drinks, prepared food taxable) |
| Clothing | Taxable |
| Vehicles | 5% motor vehicle excise tax on price less trade-in, instead of state and local sales tax |
Sales tax on common purchases (7.09%)
| Price | Tax | Total |
|---|---|---|
| $20 | $1.42 | $21.42 |
| $100 | $7.09 | $107.09 |
| $500 | $35.45 | $535.45 |
| $1,000 | $70.90 | $1070.90 |
| $30,000 | $2127.00 | $32127.00 |
Sources: taxfoundation.org · tax.nd.gov · tax.nd.gov · law.cornell.edu
Frequently asked questions
What is the sales tax rate in North Dakota?
The state rate is 5%. With local taxes, the average combined rate is 7.09%, and local add-ons can reach 3.75%.
Are groceries taxed in North Dakota?
Exempt (candy, soft drinks, prepared food taxable)
Is clothing taxed in North Dakota?
Taxable
How are car purchases taxed in North Dakota?
5% motor vehicle excise tax on price less trade-in, instead of state and local sales tax