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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 →

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