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Sales tax in Divide County, North Dakota

By Brent Chudoba, editor Updated

There is no single sales tax rate in Divide County. It runs from 5% to 8% depending on the exact address, because cities and special districts inside the county levy their own on top of the 5% state rate. The 5% state rate applies everywhere in the county; everything above that depends on where you are standing. These rates were read from North Dakota's own published schedule and checked on September 9, 2026.

What is the sales tax rate in Divide County?

Sales tax rate components in Divide County, North Dakota
North Dakota state rate5%
Lowest combined rate in the county5%
Highest combined rate in the county8%

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

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

At 5%, a $100 purchase carries $5.00 in sales tax and a $1,000 purchase $50.00, 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.

Divide County's lowest rate is the lowest in North Dakota, shared with 44 other counties. See every North Dakota county.

Sales tax in counties next to Divide County

Divide County borders 3 counties, 1 of them in another state. The lowest rate next door is 0% in Sheridan County, MT, which is $50.00 less on a $1,000 purchase than the lowest rate in Divide County.

Divide County and its neighbors, highest rate first
CountyCombined sales tax
Williams County, ND6% to 8.5%
Burke County, ND5% to 7%
Divide County, ND (this county)5% to 8%
Sheridan County, MT0%

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. Divide County levies no county sales tax of its own, so any address outside a taxing city pays the bare 5 percent state rate. One city in the county, Crosby, imposes a city tax of 3 percent, which puts the highest combined rate in the county at 8 percent. 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 Crosby caps its city tax at $75 per sale. 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 Divide County?

Use North Dakota's own address lookup. In Divide County the rate depends on the address, anywhere from 5% to 8%.

Who has to collect sales tax in Divide 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

Sources