Free North Dakota Sales Tax Calculator

North Dakota Sales Tax Calculator

Choose Calculation Method:

Select ZIP Code:

Select Location:

Sale Amount ($):

State Tax: 0.00

County Tax: 0.00

City Tax: 0.00

Special Tax: 0.00

Total Tax: 0.00

Total Amount: 0.00

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North Dakota Cities Sales Tax Rates

Rank	City	Population	Zip Code	Estimated Combined Rate	State Rate	County Rate	City Rate
1	Fargo	133,188	58104	7.50%	5.00%	0.50%	2.00%
2	Bismarck	75,092	58501	7.50%	5.00%	1.00%	1.50%
3	Grand Forks	58,921	58201	7.25%	5.00%	0.00%	2.25%
4	Minot	47,373	58701	7.50%	5.00%	0.50%	2.00%
5	West Fargo	40,400	58078	8.00%	5.00%	0.50%	2.50%
6	Williston	27,706	58801	8.00%	5.00%	1.00%	2.00%

How to Use the North Dakota Sales Tax Calculator

Our North Dakota Sales Tax Calculator makes it easy to determine the total cost of your purchase, including state, county, city, and any special taxes. Follow these simple steps to get accurate sales tax calculations for any location in North Dakota:

Step 1: Choose Your Calculation Method

You have two options for calculating sales tax:

By ZIP Code: This is the quickest way to calculate sales tax if you know the 5-digit ZIP code of the location where the sale takes place.
By Location: If you don’t know the ZIP code, you can select the city where the sale occurs.

Select your preferred method from the “Choose Calculation Method” dropdown menu.

Step 2: Enter the ZIP Code or Select the Location

If you chose “ZIP Code”:
1. Select the correct ZIP code from the “Select ZIP Code” dropdown. The list is comprehensive and includes all North Dakota ZIP codes.
If you chose “Location”:
1. Select the city from the “Select Location” dropdown. All North Dakota cities with specific sales tax rates are included.

Step 3: Enter the Sale Amount

In the “Sale Amount ($)” field, type in the price of the item or service before tax. You can enter any amount, and the calculator will handle the rest.

Step 4: Click "Calculate Tax"

Once you’ve entered the necessary information, click the blue “Calculate Tax” button.

Step 5: View Your Results

The calculator will instantly display a detailed breakdown of the sales tax, including:

State Tax: The portion of the sales tax that goes to the state of North Dakota.
County Tax: The portion of the sales tax that goes to the county (if applicable).
City Tax: The portion of the sales tax that goes to the city (if applicable).
Special Tax: Any additional local taxes that may apply (if applicable).
Total Tax: The combined total of all applicable sales taxes.
Total Amount: The final price you’ll pay, including the original sale amount plus the total sales tax.

Example:

Let’s say you’re buying a new laptop in Fargo, ND (ZIP code 58103) for $1,000.

Choose “ZIP Code” as your calculation method.
Select “58103” from the ZIP code dropdown.
Enter “1000” in the Sale Amount field.
Click “Calculate Tax.”

The calculator will show you the following results (based on current rates):

State Tax: $50.00
County Tax: $5.00
City Tax: $20.00
Special Tax: $0.00
Total Tax: $75.00
Total Amount: $1,075.00

North Dakota Sales Tax Exemptions

While most sales in North Dakota are subject to sales tax, certain organizations and types of purchases are exempt. Understanding these exemptions can save you money and ensure compliance with state tax laws.

Who is Exempt from Sales Tax?

North Dakota law provides specific sales tax exemptions for the following entities and organizations on qualifying purchases:

Government Entities: Includes federal, state, and local government agencies.
Federally Chartered Corporations: Certain organizations with federal charters, such as the American National Red Cross and Big Brothers – Big Sisters of America, are exempt.
Public and Private Non-Profit Schools: Educational institutions recognized as non-profit are eligible for exemptions.
Licensed Medical Facilities and Emergency Medical Providers: Hospitals, nursing homes, intermediate care, basic care, assisted living facilities, residential end-of-life facilities, and emergency medical providers licensed by the North Dakota Department of Health and Human Services qualify for exemptions on certain purchases.
Qualifying Voluntary Health Organizations: Specific health organizations that meet state requirements.
Qualifying Senior Citizen Organizations: Organizations serving senior citizens that meet North Dakota’s criteria for exemption.

Important Note: Unlike some states, North Dakota does not generally exempt religious, charitable, or other non-profit organizations. Purchases made by churches are typically subject to tax. However, an exception exists for bibles, prayer books, hymnals, and religious textbooks purchased by churches, which are exempt by state statute.

For a detailed explanation of eligibility criteria, refer to the Guideline – Exempt Organizations.

Exemptions for Lodging on Official Business

Charges for hotel and motel accommodations or meals to an employee on official government or qualifying school business are exempt from North Dakota sales tax if the purchase meets these conditions:

The purchase is made using a credit card.
The charges are centrally billed.

For more details, see the Exemption Certificate for Government and Qualifying School Lodging Accommodations.

Exempt Business or Contractor Purchases

Businesses and contractors can also purchase certain items without paying sales tax by providing the appropriate exemption certificate at the time of purchase:

Certificate of Processing: This certificate applies to items purchased for the purpose of manufacturing, fabricating, or compounding other tangible personal property that will be sold in the future by another seller.
Certificate of Resale: Use this certificate when purchasing items that your business intends to resell.
Contractor’s Certificate: Contractors can use this certificate for specific purchases related to construction and contracting activities.
Streamlined Sales Tax Certificate of Exemption
Multistate Tax Commission Uniform Sales & Use Tax Resale Certificate Multijurisdiction Form

Applying for a Sales Tax Exemption Certificate

Organizations that believe they qualify for a North Dakota sales and use tax exemption under the law should apply for a sales tax exemption certificate using the Application for Sales Tax Exemption Certificate.

Montana Sales Tax Exemption

North Dakota offers a sales tax exemption for certain purchases made by residents of Montana. To qualify, the following conditions must be met:

The purchase must be tangible personal property.
The purchase must be made in the state of North Dakota.
The purchase amount must be $50 or more.
The purchased items must be removed from North Dakota for exclusive use outside the state.
“A person from Montana” means a natural person, corporation, and other business entity when the owners, partners, or members are individual residents or domestic business entities from Montana.

To claim this exemption, complete the Certificate of Purchase – Exempt Sales to a Person from Montana.

Quick Reference Table of North Dakota Sales Tax Exemptions

Exemption Category	Details
Who is Exempt from Sales Tax?	North Dakota law exempts government entities and certain organizations from sales tax on purchases. However, religious, charitable, and non-profit organizations are not exempt. Exempt organizations include: Government entities Federal chartered corporations (e.g., American Red Cross, Big Brothers – Big Sisters of America) Public and private non-profit schools Licensed hospitals, nursing homes, assisted living facilities, and emergency medical providers Qualifying voluntary health organizations Qualifying senior citizen organizations Note: Bibles, prayer books, hymnals, and religious textbooks purchased by churches are exempt. Learn more about exempt organizations.
Government & School Lodging Accommodations	Hotel, motel, and meal charges for government employees or school officials on official business are exempt if: The purchase is made by a centrally billed credit card. The purchase is officially regarded as a government expense. View the Exemption Certificate.
Business & Contractor Exemptions	Businesses and contractors can purchase items tax-free by presenting an appropriate exemption certificate: Certificate of Processing: For items used to manufacture or fabricate goods for resale. Certificate of Resale: For items purchased to be resold. Contractor's Certificate: For tax-exempt purchases by contractors. Streamlined Sales Tax Certificate of Exemption Multistate Tax Commission Uniform Sales & Use Tax Resale Certificate Apply for a Sales Tax Exemption Certificate.
Montana Sales Tax Exemption	Sales of tangible personal property to a person from Montana are exempt if: The purchase is made in North Dakota. The purchase amount is $50 or more. The buyer removes the purchase from North Dakota for exclusive use outside the state. This applies to individuals, corporations, and businesses with Montana-based owners or members. Complete the Certificate of Purchase for Montana Exempt Sales.

Data Retrieved From: https://www.tax.nd.gov/

Quick Reference Table of North Dakota Special Sales Tax

Special Tax	Details	Tax Rate	Distribution of Funds	More Information
Motor Vehicle Excise Tax	Applies to sales of licensed motor vehicles, trailers, and semi-trailers in North Dakota. Instead of standard sales tax, a motor vehicle excise tax is imposed at the time of vehicle registration. Credit is allowed for excise tax paid in other states if they offer reciprocal credit. Leased Vehicles: 5% tax applies to lease payments for vehicles under 10,000 lbs. Off-Road Vehicles: ATVs & snowmobiles used off private land must register and pay this tax. Native American Purchases: Exempt if the buyer is an enrolled tribal member, the purchase is made on a reservation, and the vehicle is delivered there.	5% on purchase price or fair market value	State General Fund	ND Department of Transportation
Music & Dramatico-Musical Composition Performing Rights Tax	This tax applies to composers who sell, license, or receive compensation for the performing rights of music used in musical plays, operas, and shows. Performance rights organizations like BMI and ASCAP often collect and remit the tax on behalf of composers.	5% of all sales	State General Fund	Music & Copyright Tax Reports
Aircraft Excise Tax	Applies to aircraft registered in North Dakota. This tax is due on the purchase price or market value of aircraft at the time of registration, regardless of whether the aircraft was purchased inside or outside North Dakota. Leased Aircraft: Tax applies to lease or rental cost. Agricultural Use Aircraft: Aircraft used for aerial applications of fertilizers or pesticides are taxed at a lower rate.	Purchased: 5% of price or value Leased: 5% of lease/rental cost Agricultural Use: 3%	Aeronautics Commission Special Fund	Sales & Use Tax Guidelines
Provider Assessment for Intermediate Care	Applies to licensed medical facilities providing treatment for individuals with intellectual disabilities. The tax is assessed quarterly based on the number of licensed beds in the facility.	Calculated annually	Provider Assessment Fund	-
Off-Road Vehicle Tax	Snowmobiles and ATVs used on public land must be registered and pay the motor vehicle excise tax at registration. If not registered, these vehicles are subject to state and local sales tax at purchase.	Same as Motor Vehicle Excise Tax	State General Fund	Snowmobile & Off-Highway Vehicle Sales Summary

Data Retrieved From: https://www.tax.nd.gov/

Special Taxes in North Dakota

In addition to the general sales and use tax, North Dakota levies special taxes on specific types of transactions. These include taxes on motor vehicles, aircraft, musical performances, and certain healthcare providers.

Motor Vehicle Excise Tax

Instead of state and local sales taxes, sales of licensed motor vehicles in North Dakota are subject to a motor vehicle excise tax. This includes cars, trucks, trailers, and semi-trailers.

Taxable Transactions:
- Purchase of a new or used motor vehicle required to be registered in North Dakota.
- The tax is calculated on the purchase price (sales price less any trade-in allowance).
- If a vehicle is not acquired through a purchase, the tax is based on the fair market value of the vehicle.
Tax Rate: 5% of the vehicle’s purchase price or fair market value.
Payment: The tax is remitted to the North Dakota Department of Transportation when the vehicle is registered.
Reciprocity: North Dakota allows credit for excise tax paid on a motor vehicle in another state if that state offers a reciprocal credit.
Distribution of Funds: State General Fund
Leased Vehicles:
- Vehicles leased for at least 1 year and weighing less than 10,000 lbs.: 5% motor vehicle excise tax on the lease consideration.
- All other leased vehicles: Taxed on the purchase price.
- For more information, see Guideline – Leased Vehicles.
Off-Road Vehicles: Snowmobiles and all-terrain vehicles (ATVs) that are used on land other than that owned or leased by the owner must be registered in North Dakota and are subject to the motor vehicle excise tax at the time of registration. If the vehicle will not be registered, it is subject to state and local sales tax at the time of purchase. Snowmobile/Off-Highway Vehicle Sales Summary
Native American Purchases: Sales of motor vehicles are exempt from the motor vehicle excise tax when:
- The purchase is made by an enrolled tribal member.
- The purchase occurs on a North Dakota Indian reservation.
- The vehicle is delivered to the reservation on which the Native American is an enrolled member.
- Note: There is no exception for motor vehicle excise tax on leased vehicles to Native Americans.

Music and Dramatico-Musical Composition Performing Rights Tax

Composers and songwriters who sell, license, or receive compensation for the public performance of their musical works are subject to a gross receipts tax on those earnings. This typically applies to music used in operas, musical plays, shows, or reviews.

Tax Rate: 5% of all sales related to performing rights.
Payment: Most composers pay this tax to performance rights organizations (PROs) like BMI and ASCAP, which then remit the tax to North Dakota on their behalf.
Distribution of Funds: State General Fund
Resources: Music & Copyright Tax Reports

Aircraft Excise Tax

Aircraft registered in North Dakota are subject to an aircraft excise tax. This tax applies whether the aircraft is purchased within the state or brought in from another state.

Taxable Transactions:
- Purchase of an aircraft.
- Lease or rental of an aircraft.
Tax Rate:
- Purchased Aircraft: 5% of the purchase price or fair market value.
- Leased Aircraft: 5% of the lease or rental cost.
- Agricultural Use Aircraft: 3% of the purchase or rental price for aircraft designed exclusively for aerial applications of agricultural fertilizers, pesticides, and other agricultural materials.
Payment: The tax is paid to the Aeronautics Commissioner.
Distribution of Funds: Aeronautics Commission special fund

Provider Assessment for Intermediate Care

Licensed facilities in North Dakota that provide intermediate care services for individuals with intellectual disabilities are subject to a quarterly provider assessment.

Tax Rate: The assessment rate is calculated annually by the North Dakota Department of Human Services. It is based on each licensed bed in the facility.
Payment: The quarterly return and payment are due on the last day of each quarter.
Distribution of Funds: Provider Assessment Fund

Frequently Asked Questions about North Dakota Sales and Use Tax

What is sales tax?

Sales tax is a tax imposed on retail sales of tangible personal property, admissions to recreational activities, and the rental of lodging accommodations in North Dakota. The purchaser pays the tax, and the seller collects and remits it to the state.

What is the North Dakota state sales tax rate?

The general North Dakota state sales tax rate is 5%. However, there are some exceptions:

Alcohol: 7% gross receipts tax
New Farm Machinery (used exclusively for agricultural production): 3% gross receipts tax.
New Mobile Homes: 3% gross receipts tax.

Are there local sales taxes in North Dakota?

Yes, cities and counties in North Dakota can levy their own sales and use taxes, as well as special taxes like lodging taxes, restaurant taxes, and motor vehicle rental taxes. These local taxes are administered by the Office of State Tax Commissioner.

What is use tax?

Use tax is the counterpart to sales tax. It applies to tangible personal property brought or shipped into North Dakota for storage, use, or consumption when North Dakota sales tax was not collected by the seller.

Who has to pay use tax?

All individuals and businesses operating in North Dakota must pay use tax on taxable items brought into the state if North Dakota sales tax was not paid at the time of purchase.

What is considered "tangible personal property"?

Tangible personal property generally includes items that can be moved or touched, such as:

Home goods
Clothing
Shop supplies
Equipment
Building materials

What is the use tax rate?

The use tax rate is the same as the sales tax rate. It’s based on the purchase price of the item and includes the 5% state rate plus any applicable local taxes.

What if I paid sales tax in another state?

If the sales and use tax paid in another state was less than the North Dakota sales tax rate plus applicable local taxes, you owe the difference in North Dakota use tax. If you paid the same or higher amount, no additional tax is due.

How do I know the total sales tax rate for a specific location in North Dakota?

You can use our North Dakota Sales Tax Calculator to determine the combined state and local sales tax rate for any ZIP code or city in North Dakota.

What is ND TAP?

ND TAP (North Dakota Taxpayer Access Point) is the state’s online portal for filing and paying various taxes, including sales and use tax. You can access it here: http://apps.nd.gov/

Who needs a North Dakota sales tax permit?

Sellers that sell taxable tangible personal property, admissions to recreational activities, and the rental of lodging accommodations in North Dakota must obtain a sales tax permit.

How do I apply for a sales tax permit?

You can apply for a sales and use tax permit online through ND TAP. You should apply at least 30 days before opening your business.

Can I transfer a sales tax permit from a previous owner?

No, sales tax permits are not transferable. If you purchase an existing business, you must apply for a new sales tax permit.

How do I verify a sales tax permit number?

You can use the Sales and Use Permit Inquiry Tool to verify a permit number and business name.

How often do I need to file and pay sales tax?

The filing frequency (monthly, quarterly, or annually) is determined when you apply for your permit and depends on the volume of your sales.

How do I change my filing frequency?

You can contact the Office of State Tax Commissioner to request a change in your filing frequency.

How do I file and pay my sales tax return?

You must file and pay your sales tax return electronically through ND TAP. Starting January 1, 2023, paper returns are no longer mailed out.

What is the deadline for filing and paying sales tax?

The due date depends on your filing frequency. Refer to your permit information or ND TAP for specific deadlines.

How do I amend a sales tax return?

You can amend sales, use, and gross receipts tax returns through ND TAP to report additional tax due or request a refund. You may also call 701-328-1246 to get instructions for amending by mail.

What are the penalties for late filing or payment?

Late Filing Penalty: 5% of the tax due or $5 (whichever is greater) for the first month. An additional 5% is added each month the return is late, up to a maximum of 25%.
Late Payment Penalty: 5% of the tax due or $5 (whichever is greater).
Interest: 12% per year, computed from the filing deadline to the date of full payment. Interest is not collected for the first month a return is filed late.

What happens if I fail to file or pay my sales tax?

The Office of State Tax Commissioner can:

Issue an assessment of estimated tax, penalty, and interest.
Place a lien on your personal property.
Revoke your business sales and use tax permit.

Who is exempt from North Dakota sales tax?

The following entities are specifically exempt from sales tax on qualifying purchases:

Government entities (federal, state, and local)
Federally chartered corporations (e.g., American National Red Cross, Big Brothers – Big Sisters of America)
Public and private non-profit schools
Licensed hospitals, nursing homes, intermediate care, basic care, assisted living facilities, residential end-of-life facilities, and emergency medical providers.
Qualifying voluntary health organizations
Qualifying senior citizen organizations

Are religious, charitable, or non-profit organizations exempt?

No, North Dakota law does not generally exempt these organizations. Purchases made by churches are subject to tax, except for bibles, prayer books, hymnals, and religious textbooks.

Is there a sales tax exemption for purchases made by Montana residents?

Yes, under certain conditions:

The purchase must be tangible personal property.
The purchase must be made in North Dakota.
The purchase amount must be $50 or more.
The items must be removed from North Dakota for exclusive use outside the state.
“A person from Montana” means a natural person, corporation, and other business entity when the owners, partners, or members are individual residents or domestic business entities from Montana.

What is the Streamlined Sales and Use Tax Agreement?

North Dakota is a member of the Streamlined Sales Tax Governing Board, a multi-state effort to simplify sales tax administration. Businesses can use the Streamlined Sales Tax Registration System to register for sales tax in multiple states.

North Dakota Table of Tax Contacts

Section	Email Address	Phone Number
Alcohol Tax	alcoholtax@nd.gov	701-328-2702
Cigarette & Tobacco Products Tax	cig-tobaccotax@nd.gov	701-328-3343
Coal Tax	-	701-328-3127
Corporate Income Tax	corptax@nd.gov	701-328-1249
Fiduciary for an Estate or Trust	individualtax@nd.gov	701-328-1258
Individual Income Tax	individualtax@nd.gov	701-328-1247
Income Tax Withholding	withhold@nd.gov	701-328-1248
Motor Fuels Tax	fueltax@nd.gov	701-328-2702
Oil & Gas Severance Tax	oiltax@nd.gov	701-328-2705
Prepaid Wireless 911 Fee	salestax@nd.gov	701-328-1246
Property Tax	propertytax@nd.gov	701-328-3127
Remote Seller Sales Tax	-	701-328-1278
Royalty Withholding	withhold@nd.gov	701-328-1235
S Corp & Partnership Tax	individualtax@nd.gov	701-328-1258
Sales & Use Tax	salestax@nd.gov	701-328-1246

Disclaimer: The content provided on this webpage is for informational purposes only and is not intended to be a substitute for professional advice. While we strive to ensure the accuracy and timeliness of the information presented here, the details may change over time or vary in different jurisdictions. Therefore, we do not guarantee the completeness, reliability, or absolute accuracy of this information. The information on this page should not be used as a basis for making legal, financial, or any other key decisions. We strongly advise consulting with a qualified professional or expert in the relevant field for specific advice, guidance, or services. By using this webpage, you acknowledge that the information is offered “as is” and that we are not liable for any errors, omissions, or inaccuracies in the content, nor for any actions taken based on the information provided. We shall not be held liable for any direct, indirect, incidental, consequential, or punitive damages arising out of your access to, use of, or reliance on any content on this page.

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