Sales tax in Sheridan County, North Dakota
There is no single sales tax rate in Sheridan County. It runs from 5% to 7% 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.
What is the sales tax rate in Sheridan County?
| North Dakota state rate | 5% |
|---|---|
| Lowest combined rate in the county | 5% |
| Highest combined rate in the county | 7% |
The two combined figures are the lowest and highest totals found anywhere inside the county. They are not a state rate plus a county rate added together, and adding the rows above will not reproduce them, because cities and special districts levy in between.
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. Sheridan 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, McClusky, imposes a city tax of 2 percent, which puts the highest combined rate in the county at 7 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 McClusky caps its city tax at $25 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 Sheridan County?
Because the rate changes within the county, an address is the only way to get it right. Use North Dakota's own lookup. A vendor's calculator is not the state speaking.
Who has to collect sales tax in Sheridan County?
A seller with a physical presence in North Dakota collects at the rate for the address where the sale takes place. A remote seller collects once it passes North Dakota's economic nexus threshold, which is a separate question from the rate and is covered on our sales tax nexus checker. Marketplace facilitators generally collect on behalf of their sellers.
How does Sheridan County compare?
See North Dakota sales tax for the statewide picture, including the average local rate and what is exempt. Property tax is a separate tax with separate rules: property tax in Sheridan County.
Sources
- Sheridan County rates: North Dakota Office of State Tax Commissioner, Local Taxes by Location Guideline, rates effective July 1, 2026 (content revised August 2026), https://www.tax.nd.gov/sites/www/files/documents/guidelines/business/sales-use/local-taxes-by-location.pdf, cross-checked line by line against the department Q3 2026 local tax rate file at https://www.tax.nd.gov/sites/default/files/documents/Sales%20and%20Use/2026-q3-rate-table.csv
- Collected and verified September 9, 2026. Confidence: P on the rate components, S on the range (P read on a primary agency page, S strong but indirect, U unverified).