On this page we are describing the sales taxes in the State of North Dakota, we aim to educate you on the differences that occur throughout the state so you get a better understanding of it in regards to whether you may have:

  • Have taken a new job in the are
  • Applied for a new school
  • Opened a new bank account in the state of North Dakota
  • People who may be unable to find their Social Security Card or have lost it.

What is the lowest and highest sales tax in North Dakota?

In the map of North Dakota is pictured below there are a total of 53 countries that are within the state. You can go directly to the page and see which area has the highest and lowest sales tax in your county of choice.

Adams Barnes Benson Billings Bottineau Bowman Burke Burleigh Cass Cavalier Dickey Divide Dunn Eddy Emmons Foster GoldenValley GrandForks Grant Griggs Hettinger Kidder LaMoure Logan McHenry McIntosh McKenzie McLean Mercer Morton Mountrail Nelson Oliver Pembina Pierce Ramsey Ransom Renville Richland Rolette Sargent Sheridan Sioux Slope Stark Steele Stutsman Towner Traill Walsh Ward Wells Williams
The state sales tax for businesses and so forth is a standard rate of 5% which allows the local government to be able to collect up to another 3.5% on top of this:

  • the average sales tax for the entirety of North Dakota is 5.764%,
  • the highest is within the Williams County that consists of Tioga and this equates to 8.5% sales tax,
  • the lowest sales tax is in Slope, Sheridan, Oliver, Dunn, Billings County, which includes cities like Amidon, Marmarth, Mcclusky, Butte, Center, Killdeer, Halliday, Medora, Fairfield and the sales tax in these areas total to 5%

This is a brief overview, and we suggest that you go directly to the page if you wish to get a clearer image of the different ranges of sale tax in a particular county. Please note that the ones that have an asterisk means they are below the usual county level of sales tax.

How to calculate your own sales tax in the state of North Dakota.

So, what does this mean for you, if you are looking into how much sales tax you are going to charged dependant on what sort of county you are residing or working out of. You can go ahead and use a sales tax calculator which will give you a section that is exampled below.

$
-or- Specify Sales Tax Rate
-or- Specify ZIP Code
%

 

You do need to know the purchase ZIP code and purchase amount in order to get an accurate figure. For an example we will use the amount of $1000 and see what the ranges could be from the highest area to the lowest.

In Tioga, ND with the highest sales tax of 8.5% would mean that your $1000 purchase would incur a $85 sales tax, taking the total amount to $1085.

Whereas in Center, ND the sales tax is only 5% and a $1000 purchase would equate to $50 tax, taking the total to $1050.

The sales tax calculator makes it as easy as it can be to find out what sort of sales tax you will be charged by simply adding the amount and the ZIP code. Though there might be some purchases that are exempt from sales taxes or have some special leniency which do need to be taken into consideration.

City Sales Tax Rate Zip-code Population
Fargo 7.50% 58102, 58103, 58104, 58105, 58106, 58107, 58108, 58109, 58121, 58122, 58124, 58125, 58126 81910
Bismarck 7.00% 58501, 58502, 58503, 58504, 58505, 58506, 58507 65498
Grand Forks 7.25% 58201, 58202, 58203, 58206, 58207, 58208 40001
Minot 7.50% 58701, 58702, 58703, 58707 39215
West Fargo 7.50% 58078 22386
Mandan 7.25% 58554 19270
Dickinson 6.50% 58601, 58602 17301
Williston 8.00% 58801, 58802 15092
Jamestown 7.50% 58401, 58402, 58405 13975
Devils Lake 7.25% 58301 8122
Wahpeton 7.00% 58075, 58076 6699
Valley City 7.50% 58072 6422
Grafton 7.75% 58237 4532
Belcourt 5.00% 58316 4500
Minot Afb 5.50% 58704, 58705 3986
Beulah 7.00% 58523 3203
Bottineau 7.00% 58318 3196
Hazen 6.50% 58545 3178
Horace 7.50% 58047 3100
Rugby 7.00% 58368 3060
Lisbon 7.50% 58054 2757
New Town 6.00% 58763 2581
Carrington 7.00% 58421 2471
Watford City 6.50% 58854 2375
Langdon 7.00% 58249 2345
Oakes 7.00% 58474 2257
Harvey 7.00% 58341 2255
Casselton 7.50% 58012 2157
Cavalier 7.00% 58220 2081
Bowman 7.00% 58623 2072
Dunseith 5.00% 58329 2052
Garrison 5.00% 58540 1943
Hillsboro 7.50% 58045 1883
Thompson 5.00% 58278 1803
Larimore 5.00% 58251 1765
New Salem 5.50% 58563 1722
Hettinger 6.50% 58639 1674
Mayville 7.00% 58257 1638
Park River 7.25% 58270 1635
Rolla 7.00% 58367 1619
Grand Forks Afb 5.00% 58204, 58205 1605
Fort Yates 5.00% 58538 1600
Stanley 6.50% 58784 1543
Washburn 7.00% 58577 1536
Linton 7.00% 58552 1498
Ellendale 7.00% 58436 1494
Kenmare 7.50% 58746 1453
Tioga 8.50% 58852 1433
New Rockford 7.50% 58356 1409
Velva 7.00% 58790 1386

Why do I need to collect sales tax in North Dakota?

You will need to collect sales tax if you have any sort of nexus there, and what this means is that if you have assets that are physical or economic then you need to do this.

Physical meaning having a tangible activity or some sort of presence in any of the states of North Dakota, economic nexus is simply passing the states’ economic threshold for total revenue, or the maximum number of transactions that can occur in the period of time within the state.

Two easy ways to see if you have either a physical or economic nexus in any of the counties is the following:
Physical:

  • Tangible personal property
  • Business assets or property
  • Own, renting properties
  • Made more than $500,000 in a service or content delivery in the state

Economic:

  • Made more than $100,000 in sales annually
  • More than 200 transactions in the last calendar year

How do I get a sales tax permit?

The main way to go about this is to register online at the North Dakota Business Gateway. Follow the steps that are presented to you and ensure that you have the following to hand to use as information:

  • Business identification information
  • Business entity
  • Location/s that you will be conducting this from
  • Date you will start collecting North Dakota sales tax from a business/property
  • NAICS Code (North American Industry Classification System.)

What is the best way to file sales taxes?

Before you think of doing anything else there are three things that we recommend that you do in order to make this process as easy and smooth as possible.

First of all, find out how much tax you owe (remember the sales tax calculator we mentioned before) so that you know how much you need to pay the state at the end. Second is get onto the North Dakota Department Of Taxation ready to submit them, and third have the money ready so you can make the payment straight away.

There are two main options as well to filing and paying your North Dakota sales tax, these are:

  • Filing online. This is where merchants are required to file all of their sales taxes through the department of taxation in the state of North Dakota, you can also pay your taxes on this platform, so it is one to keep close to you for future reference.
  • Filing by mail. Simply fill out the form UST-1, but this is not the recommended way of filing your taxes due to the possibilities of them getting lost in the post and then it could mean that you are subject to late fees if they are not filed within the allotted time.

We hope this document was able to allow you to feel more confident when it comes to sales tax in the state of North Dakota depending on where you operate out of.