Rates verified January 2026 · Source: North Dakota Dept. of Revenue

North Dakota Sales Tax Calculator 2026

Fargo 7.5% · Bismarck 7% · Grand Forks 7.25% · ND base 5%

North Dakota has a 5% state sales tax. City additions bring Fargo to 7.5%, Bismarck to 7%, Grand Forks to 7.25%. Groceries are exempt from North Dakota sales tax.

Quick answer

Use 7.5% as the starting North Dakota sales tax rate.

The calculator below lets you add tax to a price or remove tax from a receipt total. Pick a city when available, or type the exact local rate from the official source.

State base rate
5%
Average combined
6.96%
Fargo rate
7.5% combined

Calculator

Change this anytime — no extra click. Verify final rates with your state or country tax authority.

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Quick amounts

Enter an amount to see the result.

Educational tool only — not tax advice. Confirm rates before filing or pricing for customers.

North Dakota combined rates by city — 2026 reference

  • Fargo
    Cass County · State 5% + City 2.5%
    7.5%
  • Bismarck
    Burleigh County · State 5% + City 2%
    7%
  • Grand Forks
    Grand Forks County · State 5% + City 2.25%
    7.25%
  • Minot
    Ward County · State 5% + City 2.5%
    7.5%
  • West Fargo
    Cass County · State 5% + City 2.5%
    7.5%
  • Mandan
    Morton County · State 5% + City 2%
    7%

ZIP and district rules can differ. Verify on North Dakota Dept. of Revenue.

Formula

How to calculate North Dakota sales tax

Multiply the taxable price by the combined state and local rate. Then add the tax amount to the original price to get the final checkout total.

Sales tax formula

Sales tax = item price x (rate / 100)

Final total = item price + sales tax

  1. Enter the item price before tax.
  2. Use the city rate above or type the exact local rate from the official source.
  3. Calculate the sales tax amount and final total instantly.
ExampleFormulaTaxTotal
$100 purchase in Fargo$100.00 x 7.5%$7.50$107.50
$250 purchase in Bismarck$250.00 x 7%$17.50$267.50
Reverse tax from $107.5 in Fargo$107.5 ÷ 1.07500 ≈ $100.00 pre-tax; about $7.50 was sales tax.$100.00 before tax$100.00 before tax

North Dakota sales tax examples

Common receipt calculations using high-search city rates.

$100 purchase in Fargo

$107.5 total

$100.00 × 7.5% = $7.50 sales tax in Fargo, North Dakota.

$250 purchase in Bismarck

$267.5 total

$250.00 × 7% = $17.50 sales tax in Bismarck, North Dakota.

Reverse tax from $107.5 in Fargo

$100.00 before tax

$107.5 ÷ 1.07500 ≈ $100.00 pre-tax; about $7.50 was sales tax.

State rate: 5%
Avg combined: 6.96%
Economic nexus: $100,000 in sales OR 200 transactions in North Dakota
Filing: Monthly, Quarterly, or Annual

North Dakota Sales Tax

North Dakota's 5% state rate plus city additions brings major metros to 7%–7.5%. Fargo is 7.5%, Bismarck 7%, Grand Forks 7.25%. Groceries are exempt statewide.

North Dakota combined rates by city

Combined rates vary across North Dakota. Reference cities on this page include: Fargo (7.5%), Bismarck (7%), Grand Forks (7.25%), Minot (7.5%), West Fargo (7.5%), Mandan (7%). ZIP codes and special districts can differ — use the official lookup linked above for address-level filing.

Common exemptions in North Dakota

Common exemptions include: Groceries; Prescription drugs; Medical equipment; Agricultural items. Restaurant meals, prepared food, and many services are often taxable even when groceries are exempt.

Online sellers and economic nexus

Out-of-state sellers that exceed $100,000 in sales OR 200 transactions in North Dakota in North Dakota generally must register and collect tax on taxable sales delivered into the state. Marketplace facilitators often remit tax on behalf of third-party sellers.

How to use this calculator

Pick a city from the list or type the combined percentage from your ND tax lookup. Enter a pre-tax amount to add sales tax, or use reverse mode to split tax from a receipt total. Businesses should validate address-level rates in certified tax software before filing returns.

Often taxable in North Dakota

  • General merchandise
  • Electronics
  • Clothing
  • Restaurant meals

Common exemptions

  • Groceries
  • Prescription drugs
  • Medical equipment
  • Agricultural items

Common mistakes to avoid

Using only the state rate

North Dakota's 5% state rate is only the starting point. Fargo is 7.5% combined.

Subtracting tax from a gross total

To reverse sales tax, divide by 1 + (rate ÷ 100). Do not subtract the percentage from the tax-inclusive price.

Treating groceries and clothing the same

Exemptions differ by item. Review North Dakota rules for food, apparel, medicine, and digital goods before invoicing.

Quoting the average rate for every address

The 6.96% average is useful for estimates; use address-level rates for compliance and customer quotes.

Official North Dakota sales tax source

Rates and rules on this page were last reviewed in January 2026 against North Dakota Dept. of Revenue. Use the linked authority for filing, registrations, or address-specific compliance.

  • Rates on this page were compared to North Dakota official Department of Revenue publications as of January 2026.
  • Fargo is listed at 7.5% combined (State 5% + City 2.5%). Confirm ZIP-level rates before filing.
  • Destination-based rules usually apply to shipped orders — use the delivery address rate, not the seller's warehouse rate, unless official guidance says otherwise.

North Dakota sales tax — frequently asked questions

What is the North Dakota sales tax rate in 2026?

ND state rate is 5%. Fargo is 7.5%, Bismarck 7%, Grand Forks 7.25%.

Are groceries taxed in North Dakota?

No. Groceries are exempt from North Dakota sales tax.

What is the sales tax rate in Fargo, ND?

Fargo uses about 7.5% combined sales tax (State 5% + City 2.5%). Always verify the current rate for your exact address.

Is clothing taxable in North Dakota?

Clothing and footwear are generally taxable in North Dakota at the combined state and local rate unless a specific exemption applies.

Does North Dakota charge sales tax on online purchases?

Remote sellers and marketplaces that exceed North Dakota's economic nexus threshold ($100,000 in sales OR 200 transactions in North Dakota) generally must collect North Dakota sales tax based on the delivery address.

How do I reverse North Dakota sales tax from a receipt total?

Divide the tax-inclusive total by 1 plus the combined rate as a decimal. At 6.96% combined: $108 ÷ 1.08 ≈ $100 before tax.

Is shipping taxable in North Dakota?

Rules differ by state. See our shipping tax calculator and North Dakota Department of Revenue guidance to learn whether delivery, freight, and handling are taxable on your order.

Sales tax calculators for other states

Related tax calculators

Use the correct North Dakota sales tax rate

Use this page for quick North Dakota sales tax estimates, receipt checks, and reverse tax calculations. For the most accurate result, choose the closest city rate or verify the exact address-level rate with the official source, then enter that percentage in the calculator.

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Disclaimer: Rates are for informational and educational purposes and may be incomplete or outdated. Always verify with the official North Dakota revenue authority or a qualified professional before filing or making business decisions.