North Dakota Sales Tax

The current state sales tax rate in North Dakota (ND) is 5%. The total tax rate might be as high as 8.5 percent depending on local municipalities. North Dakota collects municipal taxes at the city and county levels, but not for special jurisdictional areas like education districts or transportation authority. Amazon.com has a customer support facility in North Dakota that it owns and operates. Amazon and many sellers participating in Amazon’s Seller Central and Fulfillment By Amazon (FBA) programs are subject to sales tax because of this physical presence, or nexus. North Dakota levies a sales tax on gross receipts from shops. Cities and counties with home rule charters have the authority to impose sales, use, and other taxes at the municipal level. North Dakota is a state with a streamlined sales tax. Out-of-state retailers are encouraged to register with the state since they may be liable for sales and use tax.

Sales Tax Rates in North Dakota by County

In North Dakota, when do you have to charge sales tax?

If your business has a sales tax nexus in North Dakota, you must charge sales tax. In different states, the term “sales tax nexus” signifies different things. It could be having a physical site (e.g., a brick and mortar business) or having someone working for you in the state. It can also refer to having a ‘affiliate’ or ‘click through’ sales tax nexus in the case of ecommerce.

Check the North Dakota government’s sales tax website to see if you should be charging sales tax in your state.

In North Dakota, which items are exempt from sales tax?

Prescription medications, for example, are free from sales tax in North Dakota. There are also North Dakota sales tax exemptions that can be used if the seller or buyer meets specific requirements.

Check the North Dakota government’s tax website for a complete list of exemptions.

What is North Dakota known for?

North Dakota is known for:

• Scenic landscape
• Natural resources
• Largest producer of honey
• Native American culture

North Dakota Fun Facts

• Dakota is the Sioux word for “friend” or “ally.” The Dakota Territory was divided into North Dakota and South Dakota on November 2, 1889.
• The geographical center of North America is in Rugby, North Dakota.
• North Dakota holds the Guinness World Record for the most snow angels made simultaneously in one place. On February 17, 2007, 8,962 people made snow angels at the state capitol grounds.
• In North Dakota, it is legal to shoot an Indian on horseback, provided you are in a covered wagon.
• North Dakota is the only state in the country with a state-owned bank, the Bank of North Dakota.
• North Dakota’s Jamestown, also known as Buffalo City, houses the “World’s Largest Buffalo.” The statue is 26 feet tall and 46 feet long.
• North Dakota’s state capitol is 242 feet high. It is the tallest building in North Dakota.
• North Dakota is the coldest state in the contiguous United States.
• North Dakota is one of two states with an official State March: Flickertail March.

Tourist Attractions in North Dakota

• Bonanzaville, USA: History museum in West Fargo, North Dakota.
• Chahinkapa Zoo: Zoo in Wahpeton, North Dakota.
• Dakota Zoo: Zoo in Bismarck, North Dakota.
• Enchanted Highway: 30-mile stretch of road with roadside art between Gladstone and Regent, North Dakota.
• Fargo Air Museum: Aviation museum in Fargo, North Dakota.
• Fargo Theatre: Movie theater in Fargo, North Dakota.
• Fort Abraham Lincoln: State park in Mandan, North Dakota.
• Fort Mandan – Lewis and Clark Interpretative Center: Historical landmark in Washburn, North Dakota.
• International Peace Garden: Park on the North Dakota – Canada border.
• North Dakota Heritage Center: Museum in Bismarck, North Dakota.
• Plains Art Museum: Art museum in Fargo, North Dakota.
• Red River Zoo: Zoo in Fargo, North Dakota.
• Roosevelt Park Zoo: Zoo in Minot, North Dakota.
• SuperSlide Amusement Park: Amusement park in Bismarck, North Dakota.
• Theodore Roosevelt National Park: National park in western North Dakota.