What is the sales tax rate in Bismarck?
The combined sales tax rate in Bismarck, North Dakota is 8% as of 2026. It is made up of the North Dakota statewide base rate of 5%, plus applicable Burleigh County and local district taxes. Bismarck sits within Burleigh County, and the rate can vary slightly across ZIP codes because of special district additions (see the ZIP breakdown below).
Sales tax in North Dakota is administered by the North Dakota Office of State Tax Commissioner, which collects and distributes tax on behalf of the state and its local jurisdictions. The rate applies to most retail sales of tangible personal property delivered within Bismarck.
Who needs to collect sales tax in Bismarck, North Dakota?
Any business with sales tax nexus in North Dakota must register, collect, and remit sales tax on taxable sales delivered to Bismarck. Nexus is established through:
- Physical presence: an office, store, warehouse, employee, or inventory located in North Dakota.
- Economic nexus: exceeding $100,000 in sales to North Dakota customers in the current or prior year.
- Marketplace facilitators: platforms such as Amazon or Etsy collect and remit on behalf of their third-party sellers.
Out-of-state (remote) sellers that cross North Dakota's economic nexus threshold must register with the North Dakota Office of State Tax Commissioner before continuing to sell into the state.
How do you register for a sales tax permit in Bismarck?
To collect sales tax in Bismarck, you must register for a sales tax permit with the North Dakota Office of State Tax Commissioner. Registration is generally free. You will typically need your EIN or SSN, business entity details, bank account information, and an estimate of your monthly North Dakota sales. Most permits are issued within a few business days of an online application.
How do you charge the right sales tax in Bismarck?
Sales tax in Bismarck is charged based on the delivery address. For orders shipped to a Bismarck address, the combined rate of 8% generally applies; for in-store sales, the rate is based on the store's location. Because some ZIP codes within Burleigh County carry additional special-district taxes, always confirm the exact rate for the specific delivery ZIP code. The tables below show the most common Bismarck ZIP codes and how Bismarck compares with other cities in Burleigh County and across North Dakota.
