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North Dakota Sales Tax (2026)

Info: State sales tax is 5% for most retail sales (a few items carry higher gross-receipts rates: 7% alcohol, 3% new farm machinery and new mobile homes).

InfoVerified Jul 13, 2026

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State sales tax is 5% for most retail sales (a few items carry higher gross-receipts rates: 7% alcohol, 3% new farm machinery and new mobile homes). Cities and counties may add local sales and use taxes, so the combined rate varies by location.

Official source: tax.nd.gov →

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

Sales Tax in states bordering North Dakota

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

MinnesotaInfo
State general sales tax is 6.875%. Cities and counties may add local sales taxes (plus special local taxes on items like lodging, liquor, and restaurant sales), so the combined rate varies by location.
Verified Jul 13, 2026 · Source: revenue.state.mn.us · Full Minnesota rule →
MontanaPermitted
Montana has no general statewide sales or use tax; some tourist localities levy local resort/lodging taxes.
Verified Jul 15, 2026 · Source: revenue.mt.gov · Full Montana rule →
South DakotaInfo
State sales and use tax is 4.2%. Municipalities may add a general municipal sales tax of up to 2% (plus a 1% municipal gross receipts tax on certain services), so combined rates reach about 6.2% in most towns.
Verified Jul 18, 2026 · Source: dor.sd.gov · Full South Dakota rule →

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