Office of State Tax Commissioner
600 E. Boulevard Ave.
Bismarck, ND 58505-0599
Bismarck, ND 58505-0599
The state sales tax rate for North Dakota is 5 percent for most retail sales. Gross receipts tax is applied to sales of Alcohol at 7 percent and to sales of New Farm Machinery and Mobile Homes at 3 percent. There may be additional city or county taxes based on the location of the sales. Please refer to our Local Option Taxes by Location guideline which can be found on this page.
The state sales tax rate for North Dakota is 5 percent for most retail sales. Gross receipts tax is applied to sales of Alcohol at 7 percent and to sales of New Farm Machinery and Mobile Homes at 3 percent. There may be additional city or county taxes based on the location of the sales. Please refer to our Local Option Taxes by Location guideline which can be found on this page.
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