North Dakota · ND · Money & taxes

North Dakota: Are groceries taxed?

Groceries exempt

North Dakota exempts food and food ingredients bought for human consumption from its 5% state sales tax.

The exemption is in a section of state law written just for food and food ingredients. The state's sales tax rate is 5% for most retail sales.

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What the law says

Gross receipts from sales for human consumption of food and food ingredients are exempt from taxes imposed under this chapter.

N.D. Cent. Code § 57-39.2-04.1 (FindLaw)

Sources

N.D. Cent. Code § 57-39.2-04.1 (FindLaw) Mirror of official text · codes.findlaw.com
N.D. Cent. Code § 57-39.2-02.1 (FindLaw) Mirror of official text · codes.findlaw.com
North Dakota Office of State Tax Commissioner: Sales and use tax Official · tax.nd.gov

Confirm with the state

Agency: North Dakota Office of State Tax Commissioner
Website: tax.nd.gov

How bordering states compare

Minnesota Groceries exemptMinnesota exempts grocery food from its 6.875% state sales tax; candy, soft drinks and prepared food are taxed.
Montana No state sales taxMontana has no general state sales tax, so groceries are not taxed by the state.
South Dakota Taxed at the full rateSouth Dakota taxes groceries at its full 4.2% state sales tax rate. Only SNAP and WIC purchases are exempt.

Last verified Oct 22, 2026 · Confidence: High · How we research · Report an error

High confidence: an official source names this explicitly, and the quote above shows it.

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