Home/Sales Tax/ND

North Dakota

Sales Tax Rules

5%
State Rate
8.5%
Max Combined
Exempt
SaaS
$100k
Nexus Threshold

Full Tax Details

State Sales Tax Rate5%
Max Combined Rate8.5%
Economic Nexus (Sales)$100,000
Economic Nexus (Transactions)N/A
SaaS TaxableNo
Digital Goods TaxableNo
Groceries ExemptYes
Clothing ExemptNo
Filing FrequencyMonthly, Quarterly, or Annual
Online FilingAvailable

SaaS Tax Details

SaaS is generally exempt; however, prewritten software via download is taxable.

Grocery Details

Most food and food ingredients are exempt.

Official Source

North Dakota Department of Revenue

View Official Site →

Last verified: 2026-03-26 · Always confirm current rates with your tax advisor before filing.