Sales tax in Cass County, North Dakota

What is the sales tax rate in Cass County?

The combined figures are the lowest and highest totals anywhere in Cass County, so the rows above do not add up to them.

How much sales tax is that on a purchase in Cass County?

At 5.5%, a $100 purchase carries $5.50 in sales tax and a $1,000 purchase $55.00, at the lowest rate in the county. At the highest, 8%, the same purchases carry $8.00 and $80.00. That is general merchandise; North Dakota taxes some categories, often groceries, differently, as the note below explains.

Among North Dakota's 53 counties, Cass County's lowest rate ranks 6th highest, level with 2 other counties. See every North Dakota county.

Sales tax in counties next to Cass County

Cass County borders 7 counties, 2 of them in another state. The lowest rate next door is 5% in Barnes County, ND, which is $5.00 less on a $1,000 purchase than the lowest rate in Cass County.

Why the rate here is not the whole story

North Dakota charges 5 percent state sales tax, and both cities and counties may add a local sales, use and gross receipts tax on top, so the rate usually changes at a city limit rather than at the county line. Cass County levies its own 0.5 percent county tax, which applies to every address in the county including addresses inside the cities. The county holds 14 cities that impose a city tax, ranging from 1 percent to 2.5 percent, and the highest combined rate in the county is 8 percent in West Fargo. North Dakota lets a city or county cap the local tax on a single transaction, and a buyer charged more than the cap can apply to the Tax Commissioner for a refund of the excess, so the effective local rate on a large purchase falls below the posted rate. Here the county tax is capped at $12.50 per sale and West Fargo sets no cap on its city tax. Kindred removes its maximum tax cap on October 1, 2026. The city of Enderlin straddles the Cass and Ransom county line and the department does not list it among the Cass cities, but Enderlin is at the same 2.5 percent as West Fargo, so the county ceiling is the same either way. Local rates change only on January 1, April 1, July 1 and October 1, and the department posts each change at least 60 days ahead. Use the department address lookup rather than a single county figure.

How do I find the exact rate for an address in Cass County?

Use North Dakota's own address lookup. In Cass County the rate depends on the address, anywhere from 5.5% to 8%.

Who has to collect sales tax in Cass County?

Any seller with a physical presence in North Dakota collects at the rate for the address of the sale; a remote seller does once it passes North Dakota's economic nexus threshold. North Dakota sales tax covers the statewide rules and what is exempt.

Work out your own numbers

• Sales tax calculator

  Tax on a specific purchase at this county's rate, and the total you will actually pay.

• Do you have to collect?

  Whether your sales into North Dakota cross its economic nexus threshold. A different question from the rate.

• Property tax in Cass County

  The other local tax: effective rate and median bill for this county.

• Sales tax by county

  Every US county, and how North Dakota compares with the rest of the country.