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North Dakota Grocery Tax (2026)

Permitted: Food and food ingredients (groceries) are exempt from sales tax; prepared food, candy, dietary supplements, soft drinks, alcohol, and tobacco remain taxable.

PermittedVerified Jul 15, 2026

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Official source: tax.nd.gov →

General legal information, not legal advice — verify important decisions with a licensed attorney.

Grocery Tax in states bordering North Dakota

The same rule in each neighboring state LawLert has verified, from that state’s own official source.

MinnesotaPermitted
Food and food ingredients (groceries) are exempt from sales tax; candy, soft drinks, and prepared food are taxable.
Verified Jul 14, 2026 · Source: revenue.state.mn.us · Full Minnesota rule →
MontanaPermitted
Montana has no general statewide sales tax, so groceries are never subject to a state sales tax.
Verified Jul 15, 2026 · Source: revenue.mt.gov · Full Montana rule →
South DakotaRestricted
Groceries taxed at the full 4.2% state rate with no offsetting credit — the only state to do so (rate set to revert to 4.5% on 7/1/2027 absent new law).
Verified Jun 5, 2026 · Source: dor.sd.gov · Full South Dakota rule →

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