What is the sales tax rate in Minot?
The combined sales tax rate in Minot, North Dakota is 7.5% as of 2026. It is made up of the North Dakota statewide base rate of 5%, plus applicable Ward County and local district taxes. Minot sits within Ward 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 Minot.
Who needs to collect sales tax in Minot, North Dakota?
Any business with sales tax nexus in North Dakota must register, collect, and remit sales tax on taxable sales delivered to Minot. 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 Minot?
To collect sales tax in Minot, 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 Minot?
Sales tax in Minot is charged based on the delivery address. For orders shipped to a Minot address, the combined rate of 7.5% generally applies; for in-store sales, the rate is based on the store's location. Because some ZIP codes within Ward County carry additional special-district taxes, always confirm the exact rate for the specific delivery ZIP code. The tables below show the most common Minot ZIP codes and how Minot compares with other cities in Ward County and across North Dakota.
