Sales tax in North Dakota — rates, nexus, and filing

North Dakota is an SST member state with a 5% base rate and local taxes adding up to 3%+ in major cities. The nexus threshold is dollar-only, no transaction count.

Key facts

Detail	North Dakota
State rate	5%
Local taxes	Cities and counties; combined rates up to ~8.5%
Fargo combined rate	~7.5%
Bismarck combined rate	~7%
Economic nexus threshold	$100,000 (no transaction count)
SST member	Yes
Marketplace facilitator law	Yes
Registration	ND Tax (tax.nd.gov)
Return due date	Last day of the month following the reporting period

Taxability highlights

Food and groceries: Exempt from the 5% state rate. Candy and soft drinks are taxable.

Clothing: Taxable in North Dakota, no clothing exemption.

Digital goods: North Dakota taxes certain digital products; confirm specific product category treatment with ND Tax guidance.

Shipping: Generally taxable when the product being shipped is taxable.

Economic nexus, dollar only

North Dakota uses a $100,000 annual sales threshold only. Unlike many states, there is no alternative 200-transaction threshold. A seller with hundreds of small-dollar North Dakota transactions isn’t required to collect until reaching $100,000 in sales.

SST membership

North Dakota’s SST membership means:

The SST Exemption Certificate is accepted
CSP-enrolled sellers receive the SST audit liability protection
Uniform SST definitions apply for product taxability categories where North Dakota has adopted them

Marketplace facilitators

Marketplace facilitators collect and remit North Dakota sales tax on third-party sales on their platforms.

Frequently asked questions

What is North Dakota's sales tax rate?

North Dakota's state sales tax rate is 5%. Cities and counties can impose additional local taxes, with combined rates ranging from 5% to over 8% depending on the location. Fargo, for example, has a combined rate of approximately 7.5%. North Dakota is an SST member state.

What is North Dakota's economic nexus threshold?

North Dakota's economic nexus threshold is $100,000 in gross sales in the current or prior calendar year. North Dakota eliminated the 200-transaction alternative threshold, so only the dollar threshold applies. This is the seller-friendly approach adopted by several states.