nd.gov - The Official Portal for North Dakota State Government
North Dakota: Legendary. Follow the trail of legends
 

FAQ Articles

FAQs › Sales and Use Taxes ›
What is the state sales tax rate?

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.

nd.gov - The Official Portal for North Dakota State Government
North Dakota: Legendary. Follow the trail of legends

Ryan Rauschenberger
Tax Commissioner
Facebook Icon Twitter Icon You Tube Icon Linked In Icon

FAQ Articles

FAQs › Sales and Use Taxes ›
What is the state sales tax rate?

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.

OK   Cancel