US Sales Tax Rates
See moreNot tax liability, filing, nexus, or compliance advice. Always verify on the official state Department of Revenue (or equivalent) before relying on a rate.

We make every effort to publish the most live, up-to-date official rates we can. We refresh and update this information on an ongoing basis. This site does not provide tax liability, filing, nexus, or compliance advice, and we accept no liability for decisions made from this monitor. Always verify on the official state Department of Revenue (or equivalent) before relying on a rate.

All statesPricing

North Dakota Sales & Use Tax Rate Publications

Rate information and official source materials for supported quarters.

City and county local rates from the North Dakota Office of State Tax Commissioner quarterly rate table, plus the statewide rate printed on the sales and use tax page. Monitoring and validation only.

Excel workbook locked

The full workbook for this period unlocks after purchase.

Unlock full rates

Official sources

Official pages for North Dakota.

Pages

State facts

General
5%

North Dakota Tax Commissioner sales and use tax · Read October 6, 2026 at 12:48 PM UTC

Quarter

Charts retrieved October 26, 2026 at 1:49 PM UTC

Effective date

October 1 – December 31, 2026

Source agency
North Dakota Office of State Tax Commissioner
Status
Published
Source document
Rate Table Q4

Official source

Open official state pageSaved copy · Unlocks for paid members.

For research and verification only. This information is not tax advice. Confirm current requirements with the taxing authority or qualified advisor.

Q4 · effective 2026-10-01. Effective October 1 – December 31, 2026

Changes

The jurisdictions that changed on this North Dakota chart are included with a plan.

Local rates are the figures printed in Rate Table Q4. The sales and use tax page prints a North Dakota sales tax rate of 5% for most retail sales. That statewide rate is one row and is not added to a local row. Each local row shows the 5% state rate on that row beside that jurisdiction's own rate. The total says Depends on location, because the total at an address adds every local rate that applies there. Alcohol, farm machinery, new mobile homes, lodging, lodging and restaurant, and motor vehicle rental taxes are not on this chart. A code whose rate does not match the FIPS code table shows the rate table's rate, with a note naming the FIPS code table and the rate it prints. A code whose rate-table slots differ only in the interstate columns shows its general intrastate rate when the FIPS code table prints that rate and start date. A rate-table line that prints 0 in every rate slot and is not on the FIPS code table is not listed, because North Dakota prints no name for it. Monitoring and validation only.

The boundary table is saved and is not used as rates. The hub's Boundary Table Q4 link opens the Q3 file, 2026-q3-boundary-table.csv, the same file its Boundary Table Q3 link opens.

Showing 5 of the first 5 jurisdictions. This chart has 160. The rest stay blurred until you unlock.

North Dakota sales and use tax rates effective October 1 – December 31, 2026
JurisdictionTotal rateSource
North DakotaThe sales and use page, the FIPS code table, and the rate table print this statewide rate.From April 1, 20035%OfficialUnlocks for paid members.
AlexanderNorth Dakota's rate table lists city and county rates on separate lines, so the total depends on the address.From January 1, 2016Depends on locationState rate 5% · This jurisdiction's rate 2% · Local 2%OfficialUnlocks for paid members.
AnamooseNorth Dakota's rate table lists city and county rates on separate lines, so the total depends on the address.From January 1, 2005Depends on locationState rate 5% · This jurisdiction's rate 1% · Local 1%OfficialUnlocks for paid members.
AnetaNorth Dakota's rate table lists city and county rates on separate lines, so the total depends on the address.From January 1, 2005Depends on locationState rate 5% · This jurisdiction's rate 1% · Local 1%OfficialUnlocks for paid members.
AshleyNorth Dakota's rate table lists city and county rates on separate lines, so the total depends on the address.From January 1, 2025Depends on locationState rate 5% · This jurisdiction's rate 2% · Local 2%OfficialUnlocks for paid members.

155 more North Dakota jurisdictions stay locked.

This block is a mask. Full rates unlock after purchase.