North Dakota Sales Tax Guide for Small Businesses
Everything you need to know about sales tax in North Dakota — rates, deadlines, exemptions, and how to stay compliant without the headache.
Last updated March 2026
Quick Facts
North Dakota Sales Tax Rates
North Dakota's state sales tax rate is 5.00%. Cities and counties can add local taxes on top. The average combined rate across North Dakota is 6.99%.
The highest combined rate in the state can reach up to 8.50% in some jurisdictions.
Filing Deadlines & Frequency
Filing Frequency
Monthly, Quarterly, or Annual — assigned by ND Tax Commissioner based on tax liability
Due Dates
Last day of the month after the reporting period
File Online
North Dakota Office of State Tax Commissioner — Taxpayer Access Point (TAP): https://www.tax.nd.gov/
What's Taxable for Restaurants & Food Businesses
Vendor Discount
North Dakota does not currently offer a vendor discount for timely filing.
Penalties for Late Filing
Late Filing Penalty
5% of tax due
Interest
1% per month on unpaid tax
Miss a deadline and North Dakotastarts charging penalties and interest immediately. That adds up fast on a busy restaurant's tax bill.
TaxAside's On-Time Guarantee covers up to $5,000 in penalties if we ever file late.
Calculate Your North Dakota Sales Tax
How TaxAside Helps in North Dakota
- Daily set-asides mean no tax-day surprises. We pull, calculate, set aside, and file — you do nothing.
- On-Time Guarantee covers up to $5,000 in penalties if we're ever late filing your North Dakota return.
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Related State Guides
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