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Taxes ND

ND Sales and Use Tax

Source: ND Office of State Tax Commissioner Verified: March 1, 2026

North Dakota imposes a state sales tax of 5% on retail sales of tangible personal property and certain services, with local taxes bringing combined rates up to 8.5% in some jurisdictions. Businesses making taxable sales must obtain a sales tax permit from the Office of State Tax Commissioner.

Official Source:

ND Office of State Tax Commissioner

Always verify current information directly with this agency.

More Taxes entries for ND

ND Corporate Income Tax

North Dakota imposes a corporate income tax with rates from 1.41% on the first $25,000 of net income…