North Dakota Sales Tax Calculator 2025

North Dakota's average combined sales tax rate is 7.04% in 2025 — made up of a 5.00% state rate plus an average 2.04% local rate. On a $100 purchase that works out to about $7.04 in sales tax, for a total of $107.04. Because local rates vary by city and county, your exact rate at the register may be a little higher or lower than this average. Groceries exempt. Use the calculator above to compute the tax on any amount, or switch to reverse mode to extract the tax from a tax-included total.

In North Dakota, groceries are exempt from sales tax and clothing is taxed. Groceries exempt. Prepared food and restaurant meals are generally taxable even where unprepared groceries are exempt. Because exempt categories are taxed at $0 (or a reduced rate in some states), the combined 7.04% rate this calculator applies will overstate the tax on those specific items — apply it only to taxable goods. For the precise treatment of a particular product, consult the North Dakota department of revenue.

To calculate sales tax, multiply the pre-tax price by the combined sales tax rate and add it to the price: Total = Price × (1 + rate). For North Dakota at 7.04%, a $50 item costs $53.52 with $3.52 in tax. To work backward from a tax-included total — a reverse sales tax calculation — divide the total by (1 + rate): Net = Total ÷ (1 + rate). This is useful for separating the tax on a receipt for expense reports or bookkeeping. The calculator above does both: choose "Add tax to amount" for a pre-tax price, or "Extract tax from total" to recover the price and tax from a tax-inclusive amount.

Yes, in almost all cases. Since the 2018 Supreme Court decision in South Dakota v. Wayfair, North Dakota can require out-of-state online sellers to collect sales tax once they cross an economic-nexus threshold (commonly $100,000 in sales or 200 transactions). Major retailers and marketplaces like Amazon, eBay, and Etsy now collect North Dakota's sales tax automatically based on your shipping address. If a seller doesn't collect, you may owe use tax to your home state. For purchases shipped to North Dakota, expect the combined rate of about 7.04% to apply at checkout.

Sales tax holidays are temporary periods — usually a weekend — when a state suspends sales tax on certain goods such as clothing, school supplies, or emergency-preparedness items, subject to per-item price caps. About 17 states hold at least one each year. Check the North Dakota department of revenue for the current year's dates, eligible categories, and price limits before timing a large purchase, since the rules change annually and savings depend on the 7.04% rate being waived.