North Dakota Sales Tax Rate 2026: 5% State, 7.09% Avg. Combined
North Dakota’s state sales tax rate is 5%. Cities, counties and special districts add their own rates on top, so the total depends on where the order is delivered. The average combined state and local rate is 7.09%.
| North Dakota sales tax (2026) | Rate |
|---|---|
| State rate | 5% |
| Average local rate | 2.09% |
| Average combined rate | 7.09% |
Rates as of July 1, 2026, from the Tax Foundation. The exact rate on an order depends on the delivery address. Look up the exact rate for any North Dakota ZIP code with our sales tax calculator.
North Dakota has a 5% state rate and is one of the states that does not tax SaaS or most digital goods. North Dakota is an SST member, and the state’s small population means many remote sellers take longer to cross the $100,000 threshold here than in larger states.
Quick Reference
Section titled “Quick Reference”| Criterion | Detail |
|---|---|
| State Rate | 5% |
| Economic Nexus Threshold | $100,000 gross sales (rolling 12 months) |
| Transaction Threshold | None |
| Digital Goods / SaaS | Not taxable |
| Typical Filing Frequency | Quarterly |
| SST Member | Yes |
| Registration Portal | tax.nd.gov |
Economic Nexus
Section titled “Economic Nexus”For informational purposes only · Not legal or tax advice · Consult a licensed tax professional · Rules as of 2026
North Dakota’s economic nexus threshold is $100,000 in gross sales into North Dakota in the current or prior calendar year. Once exceeded, registration and collection are required.
Marketplace-facilitated sales count toward the threshold. North Dakota eliminated its 200-transaction alternative threshold before 2025.
Tax Rate and Product Taxability
Section titled “Tax Rate and Product Taxability”North Dakota sales tax calculator
Every rate that applies at a US ZIP code, worked out on your order.
Sales tax · North Dakota 58102
$—
Collecting sales tax in North Dakota and beyond?
GoodVat tracks your economic nexus in every state, registers you, charges the right rate on every order and files your returns.
Calculation only, not legal or tax advice. Verify with the state Department of Revenue before you file. State averages: Tax Foundation, July 1, 2026.
North Dakota’s state rate is 5%. Cities and counties impose additional taxes:
- State: 5%
- City: typically 1%–3%
- Combined in Fargo: 7.5%
- Combined in Bismarck: 7%
- Combined in Grand Forks: 7.25%
Product Categories
Section titled “Product Categories”Taxable: Tangible personal property, most retail goods, prepared food.
Exempt: Prescription drugs, most groceries, farm equipment and agricultural inputs, qualifying manufacturing equipment.
Digital Goods and SaaS
Section titled “Digital Goods and SaaS”North Dakota does not tax SaaS or most digital goods. The North Dakota Office of State Tax Commissioner has generally held that remotely accessed software and digital content are not subject to sales tax as tangible personal property.
- SaaS — not taxable
- Downloaded software — historically, prewritten software on physical media was taxable; electronically delivered software treatment is less settled
- Digital content — generally not taxable
- Streaming — generally not taxable
For SaaS sellers, North Dakota is generally a non-taxable state.
Registration
Section titled “Registration”North Dakota is an SST member state. Register through the SSTRS at streamlinedsalestax.org.
For North Dakota-only registration:
- Go to the North Dakota Office of State Tax Commissioner: tax.nd.gov
- Register for a Sales and Use Tax Permit
- Provide EIN and business information
- You will receive a North Dakota Permit number
Registration is free.
Foreign Sellers
Section titled “Foreign Sellers”North Dakota accepts foreign business registrations. A US EIN is required.
Filing Frequency and Deadlines
Section titled “Filing Frequency and Deadlines”| Annual Tax Liability | Filing Frequency |
|---|---|
| Less than $2,000 | Annual |
| $2,000–$12,000 | Quarterly |
| More than $12,000 | Monthly |
Quarterly due dates: Returns due by the last day of the month following the quarter end (April 30, July 31, October 31, January 31).
Compliance Notes
Section titled “Compliance Notes”Small market: North Dakota’s population is under 800,000. Many remote sellers take longer to cross the $100,000 threshold here, or may never cross it.
SaaS sellers: Non-taxable for SaaS under current guidance.
SST member: Use the SSTRS for multi-state registration.
No major Amazon FBA presence: North Dakota does not have major Amazon fulfillment centers, reducing physical nexus risk for most FBA sellers.
North Dakota Sales Tax FAQ
Section titled “North Dakota Sales Tax FAQ”What is the sales tax rate in North Dakota?
Section titled “What is the sales tax rate in North Dakota?”North Dakota’s state sales tax rate is 5%. Local taxes are added on top, and the average combined state and local rate is 7.09% (Tax Foundation, July 2026). The exact rate depends on the delivery address.
What is the North Dakota economic nexus threshold?
Section titled “What is the North Dakota economic nexus threshold?”Remote sellers must register and collect North Dakota sales tax once they make more than $100,000 in gross sales into the state (rolling 12 months). There is no separate transaction-count threshold.
Is SaaS taxable in North Dakota?
Section titled “Is SaaS taxable in North Dakota?”Generally no. North Dakota does not tax SaaS, though some specific digital products can be taxable. See the Digital Goods and SaaS section above for the details.
How often do you file sales tax in North Dakota?
Section titled “How often do you file sales tax in North Dakota?”Most sellers file quarterly. North Dakota assigns your filing frequency when you register, based on how much tax you collect, so lower-volume sellers may file less often.