North Dakota Reverse Sales Tax Calculator.

North Dakota has a state sales tax rate of 5%, and cities and counties can add their own local taxes. Most North Dakota cities have combined rates of 7%–8%, with Fargo, Bismarck, Grand Forks, and Minot being the major population centers.

Fargo's combined rate is approximately 7.5% (5% state + 2.5% Cass County/Fargo city taxes). Bismarck reaches about 7%. Grand Forks is approximately 7.25%. North Dakota's local add-ons are generally moderate compared to many other states, keeping combined rates in a reasonable range.

North Dakota exempts most food purchased at grocery stores from its sales tax. Prescription drugs are exempt. Most agricultural inputs — seed, fertilizer, livestock feed, and farm equipment — are broadly exempt, reflecting North Dakota's substantial agricultural economy (it's one of the top agricultural states in the US by production).

North Dakota has been making efforts to modernize its tax administration. The state participates in the SST agreement. Economic nexus threshold in North Dakota is $100,000 in annual North Dakota sales. North Dakota has marketplace facilitator laws in effect.

The North Dakota Office of State Tax Commissioner administers sales tax. Returns are typically monthly for larger sellers and quarterly or annually for smaller operations. North Dakota has been active in pursuing remote seller compliance following the Wayfair decision.