North Dakota Sales Tax Information
The state sales tax in North Dakota is presently set at 5 percent. Additional local sales taxes range up to 3.5 percent. Some items like clothing are taxed at the 5 percent rate. Food, prescription medicine, and gasoline are exempt.
Retailers must file and pay sales tax periodically. North Dakota is a Streamlined Sales Tax member to simplify tax administration. Out-of-state retailers may need to register and pay sales tax.
Penalties may apply for late sales tax filing or payment. Contact the Office of State Tax Commissioner for more sales tax information.
Exemptions in North Dakota
The current state sales tax rate in North Dakota (ND) is 5%. Total tax rates range up to 8.5%. Retail sales in North Dakota are subject to a 5% state sales tax. Sales of new mobile homes and motor vehicle rentals are subject to a 3% sales tax. Clothing is subject to the 5% general state sales tax. Prescription medicine, groceries, and gasoline are exempt.
North Dakota collects municipal taxes at the city and county levels. Cities and counties can impose additional sales taxes. Retailers must file and pay sales tax periodically based on their assigned filing frequency.
North Dakota is a member of the Streamlined Sales and Use Tax Agreement to simplify administration. Out-of-state retailers may need to register and pay sales tax. Contact the Office of State Tax Commissioner for more information. Due dates vary. Penalties may apply for late filing or payment.