North Dakota Sales Tax Calculator
North Dakota sales tax applies to most retail sales of tangible goods and some services. This calculator shows the combined state and local sales tax rate for any location in North Dakota and lets you work out the tax on a given purchase price or reverse-calculate the pre-tax amount from a total. Select your county or city to load the exact local rate on top of the North Dakota statewide base rate, then enter any purchase amount to see the tax and total immediately. Rates and jurisdictions are sourced from North Dakota Office of State Tax Commissioner and reflect current North Dakota law. Sales tax in North Dakota applies at the point of sale for most tangible personal property; groceries, prescription drugs, and other categories may be exempt or taxed at a reduced rate depending on state law. Use the calculator to compare totals across different jurisdictions, or to verify a receipt. The combined rate shown is the rate applicable at a specific location and accounts for any special district taxes layered on top of the county or municipal rate.
North Dakota's state sales tax base rate is 5%. In Fargo the combined rate is 7.25%, so $100 of goods has $7.25 in sales tax, for a total of $107.25. Pick your city below for the exact combined rate.
How sales tax works in North Dakota
North Dakota charges a statewide base sales tax of 5%. North Dakota levies a 5% state sales tax, and cities and counties add local option taxes on top, so combined rates run from 5% to about 8.5%. Choose your city above to load its sourced combined rate, or switch to Remove tax to work back from a tax-inclusive total. Your result updates the page link, so you can copy a permalink to any calculation.
sales tax = pre-tax price x (state rate + local rate) / 100
total = pre-tax price + sales tax
Worked example
A $250.00 purchase in Fargo, at the 7.25% combined rate (5% state + 2.25% local):
- Combined rate = 5% + 2.25% = 7.25%.
- Sales tax = 250 x 0.0725 = $18.13.
- Total = 250 + 18.13 = $268.13.
What is taxed in North Dakota
| Groceries | Exempt |
|---|---|
| Prescription drugs | Exempt |
| Clothing | Taxable |
Food and food ingredients for home consumption are exempt; prepared food, candy, chewing gum, dietary supplements, soft drinks (50% or less fruit juice), alcoholic beverages and tobacco remain taxable.
North Dakota sales tax rates by city
Combined rates (5% state plus local), sourced from the North Dakota Office of State Tax Commissioner and verified Jun 11, 2026. For an exact rate by address use the official North Dakota Office of State Tax Commissioner rate lookup; local rates can vary within a city and change over time.
Full official dataset: North Dakota Office of State Tax Commissioner rate file.
North Dakota sales tax: frequently asked questions
What is the sales tax rate in North Dakota?
North Dakota's statewide base rate is 5%. City and county local option taxes are added to the 5% state rate; the city rate applies inside city limits and the county rate applies in unincorporated areas, with many jurisdictions also setting a per-sale maximum tax (refund cap).
How much is sales tax on $100 in Fargo?
At Fargo's combined rate of 7.25%, sales tax on $100 is $7.25, for a total of $107.25. Enter your own amount above for an exact figure.
Are groceries taxed in North Dakota?
Food and food ingredients for home consumption are exempt; prepared food, candy, chewing gum, dietary supplements, soft drinks (50% or less fruit juice), alcoholic beverages and tobacco remain taxable.
How do I remove sales tax from a total in North Dakota?
Switch the calculator to Remove tax and enter the tax-inclusive total. It divides by 1 plus the combined rate to find the pre-tax price, then shows the tax.
What is the sales tax rate in Fargo?
Fargo has a combined sales tax rate of 7.25%, made up of the 5% North Dakota state rate plus a 2.25% Fargo city tax.
What is the North Dakota state sales tax rate?
The North Dakota state sales tax rate is 5%. Cities and counties add local option taxes on top, so the combined rate you pay typically ranges from 5% to about 8.5% depending on location.
Are groceries taxed in North Dakota?
No. Food and food ingredients for home consumption are exempt from North Dakota sales tax. Prepared food, candy, chewing gum, dietary supplements, soft drinks with 50% or less fruit juice, alcohol and tobacco are still taxed.
Are prescription drugs taxed in North Dakota?
No. Doctor-prescribed medications are exempt, along with insulin and supplies, oxygen, prosthetic devices and mobility-enhancing equipment. Over-the-counter medicine bought without a prescription is taxable.
Is clothing taxed in North Dakota?
Yes. North Dakota has no general clothing exemption, so clothing is taxed at the combined state and local rate for the location of the sale.
Do North Dakota city and county taxes stack?
Inside city limits the city local tax applies on top of the 5% state rate; county local taxes generally apply in the unincorporated parts of a county. Many North Dakota jurisdictions also cap the local tax per sale through a maximum-tax refund, so very large purchases may pay less than the headline percentage.
Official sources
- State base rate (5%): North Dakota Office of State Tax Commissioner, as at Jun 11, 2026.
- Local combined rates: North Dakota Office of State Tax Commissioner, as at Jun 11, 2026.
- Address-level lookup: North Dakota Office of State Tax Commissioner rate lookup.
Reviewed by the CalculatorHub team, edited by James Graham, 11 June 2026. See our methodology. General information, not financial or tax advice.