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. These rates were read from North Dakota's own published schedule and checked on September 9, 2026.
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 combined figures are the lowest and highest totals anywhere in Sheridan County, so the rows above do not add up to them.
How much sales tax is that on a purchase in Sheridan 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, 7%, the same purchases carry $7.00 and $70.00. That is general merchandise; North Dakota taxes some categories, often groceries, differently, as the note below explains.
Sheridan 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 Sheridan County
Sheridan County borders 6 counties.
| County | Combined sales tax |
|---|---|
| Burleigh County, ND | 6% to 8% |
| Kidder County, ND | 5% to 7.5% |
| McHenry County, ND | 5% to 7% |
| McLean County, ND | 5% to 8% |
| Pierce County, ND | 5% to 7% |
| Wells County, ND | 5% to 7% |
| Sheridan County, ND (this county) | 5% to 7% |
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?
Use North Dakota's own address lookup. In Sheridan County the rate depends on the address, anywhere from 5% to 7%.
Who has to collect sales tax in Sheridan 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 Sheridan 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.
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).