What is the sales tax rate in North Dakota?

North Dakota's state sales tax is 5%. Cities and counties add local rates on top, so the combined rate in most towns lands between 6% and 8.5%. Fargo and Bismarck both add roughly 2.5 to 3 percentage points of local tax.

Are groceries taxed in North Dakota?

No. North Dakota exempts food and food ingredients for home consumption from state sales tax, though prepared and restaurant food is taxable. Marking an item as groceries in this tool removes the tax.

Is clothing taxed in North Dakota?

Yes. Unlike a handful of states, North Dakota applies sales tax to clothing at the normal combined rate. There is no general clothing exemption in North Dakota.

Are prescription drugs taxed?

No. Prescription medicines are exempt from North Dakota sales tax. Over-the-counter drugs, however, are generally taxable unless prescribed.

How do I find my exact local rate?

Combined rates vary by city and county and can include special district taxes. Check the North Dakota Office of State Tax Commissioner's local rate lookup for the precise rate at your delivery address.

North Dakota Sales Tax Calculator

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The North Dakota sales tax calculator combines the 5% state rate with your local city and county rate to show the tax and total on any purchase. It also handles North Dakota’s exemptions for grocery food and prescription medicine.

How it works

Sales tax is the combined rate applied to the taxable price:

combined rate = 5% state + local rate
tax           = price x combined rate   (if taxable)
tax           = 0                        (if grocery food or prescription)
total         = price + tax

North Dakota exempts food for home consumption and prescription drugs, so selecting those item types sets the tax to zero. Clothing and general goods are fully taxable.

Worked example

A $200 electronics purchase in a city with a 2.5% local rate:

Combined rate: 5% + 2.5% = 7.5%
Tax: 200 x 0.075 = $15.00
Total: $215.00

The same $200 spent on grocery food would carry $0 in North Dakota sales tax.

Tips and notes

Prepared food is taxable. The grocery exemption covers ingredients, not restaurant or deli meals.
Local rates stack. City, county, and special districts can all add to the 5% base — use your address-specific combined rate.
Remote sales. North Dakota requires out-of-state sellers above the economic nexus threshold to collect the destination rate, so online orders often include local tax.