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North Dakota sales tax rates by ZIP code
City and county rates apply on top.
Counts and the combined rate range are drawn from our October 2026 file. Rates change monthly.
What you actually have to charge in North Dakota
Local jurisdictions add their own rate on top, so the rate you must actually charge is almost never the state rate.
- State base rate5%
- Local taxesYes — city, county and/or special district rates apply on top
- ShippingTaxable either way — separate or combined with handling
- Taxing jurisdictions we track162
- ZIP codes with more than one rate188 of 407 (46%) — a single rate per ZIP code would be wrong for these
- Update frequencyMonthly, delivered two business days before the month begins
See the ND data before you buy. Every edition has a free sample file cut from our October 2026 file, with the full state, county, city and district breakdown exactly as it ships, including 30 ND rows.
What's in the North Dakota rate file
North Dakota data ships inside every edition — we do not sell single-state files. Each row carries the ZIP code, county and city name, the rate at each jurisdiction level, the combined total, and whether shipping is taxable. The higher editions add district reporting codes, FIPS codes, effective dates and sales tax holiday windows.
Research
Official North Dakota sales tax resources
Every link below goes to an official North Dakota government source, not to us. The state is always the authority — our file is how you avoid checking it by hand every month.
- North Dakota Office of State Tax CommissionerThe agency that administers sales tax in North Dakota (opens in a new tab)
- Sales & use tax sectionRules, guidance and forms straight from the agency (opens in a new tab)
- Official rate lookupCheck a rate at the source, by address or jurisdiction (opens in a new tab)
- Downloadable rate tablesThe state's own rate and boundary files (opens in a new tab)
- Local & municipal taxHow cities and counties handle their share (opens in a new tab)
- Register for a permitApply for a sales tax licence or permit (opens in a new tab)
- File and payThe state's online filing and payment portal (opens in a new tab)
How local tax works in North Dakota. State-collected. City and county local option taxes are levied by ordinance but administered by the Office of State Tax Commissioner and reported on the same return as the 5% state tax.
Worth knowing. The distinctive feature is the local maximum tax — many cities and counties cap the local tax per transaction, so sellers apply the cap or buyers claim a refund. Local rate changes take effect only on quarter boundaries with 60 days' notice.
Questions
North Dakota sales tax questions
What is the sales tax rate in North Dakota?
The statewide base rate is 5%. Local jurisdictions add their own rate on top, so the rate you must actually charge is almost never the state rate.
Is shipping taxable in North Dakota?
Generally yes. In North Dakota a delivery charge is taxable whether you bill it on its own or roll it in with handling.
That distinction catches people out, which is why our file carries both flags — TAX_SHIPPING_ALONE and TAX_SHIPPING_AND_HANDLING_TOGETHER — on every row, for the specific jurisdiction. Your system doesn't have to encode the rule.
How many sales tax jurisdictions are there in North Dakota?
We track 162 bodies that actually levy a sales tax in North Dakota — 9 counties and 153 cities — across 407 ND ZIP codes. We count a county, city or district only where it charges something, not merely because it appears in the file.
Where can I download North Dakota sales tax rates?
Every Sales Tax Systems edition includes North Dakota along with the other 49 states, DC and Canada — we do not sell state-by-state files. Download a free sample to see the format and the ND rows in it.
Sales tax rates in other states
North Dakota is one state. The file covers all of them.
Every edition includes all 50 states, DC and Canada, updated monthly, from $499/year.
See pricing Free sample