North Dakota Reverse Sales Tax Calculator
North Dakota has a 5% state sales tax, and local additions bring the statewide average to 6.96%. Fargo is the highest among major cities at 7.5%, while Bismarck and Minot sit at 7%. Groceries are exempt from North Dakota's sales tax, so supermarket receipts will show no tax.
The calculator defaults to North Dakota's 6.96% average. Use 7.5% for Fargo, 7% for Bismarck and Minot, 7.25% for Grand Forks. For rural areas without local additions, 5% applies.
Current North Dakota Sales Tax Rates
| Component | Rate |
|---|---|
| State rate | 5.00% |
| Average local rate | 1.96% |
| Average combined rate | 6.96% |
| Location | Combined Rate |
|---|---|
| Fargo | 7.50% |
| Bismarck | 7.00% |
| Grand Forks | 7.25% |
| Minot | 7.00% |
What's Taxable in North Dakota
North Dakota exempts most groceries from sales tax. Unprepared food purchased at a grocery store is not taxed. Prepared food — restaurant meals, hot food — is taxed at the full combined rate. Prescription drugs are exempt.
Worked Example
Purchase in Fargo totaling $97.50 at 7.50%.
$97.50 ÷ 1.0750 = $90.70 (pre-tax price)
$97.50 − $90.70 = $6.80 (tax amount)
That's $6.80 in sales tax on a $90.70 purchase before tax. The main calculator handles this automatically — enter the total and rate and the breakdown appears instantly.
Frequently Asked Questions
Fargo's combined rate is 7.5% — North Dakota's 5% state rate plus Cass County and Fargo city additions. Bismarck and Minot run at 7%, Grand Forks at 7.25%.
No. North Dakota exempts unprepared groceries from sales tax. Grocery store food purchases are tax-free. Prepared food — restaurant meals, ready-to-eat items — is taxed at the full combined rate. Prescription drugs are also exempt.
Divide the total amount paid by (1 + the tax rate as a decimal). For North Dakota's 6.96% rate: divide by 1.0696. The result is the pre-tax price. Subtract that from the total to get the tax amount. The calculator on this page does this automatically.
North Dakota does not have a sales tax holiday.