Sales tax in Sioux County, North Dakota
The sales tax rate in Sioux County, North Dakota is 5%. That is a 5% state rate, with no county rate on top: Sioux County levies none, and it is the same at every address in the county. That rate was read from North Dakota's own published schedule and checked on September 9, 2026.
What is the sales tax rate in Sioux County?
| North Dakota state rate | 5% |
|---|---|
| Combined rate | 5% |
How much sales tax is that on a purchase in Sioux County?
At 5%, a $100 purchase carries $5.00 in sales tax and a $1,000 purchase $50.00. That is general merchandise; North Dakota taxes some categories, often groceries, differently, as the note below explains.
Sioux County's rate is the lowest in North Dakota, shared with 44 other counties. See every North Dakota county.
Sales tax in counties next to Sioux County
Sioux County borders 5 counties, 1 of them in another state. The lowest rate next door is 4.2% in Corson County, SD, which is $8.00 less on a $1,000 purchase than Sioux County's rate.
| County | Combined sales tax |
|---|---|
| Morton County, ND | 6% to 8.25% |
| Adams County, ND | 5% to 6.5% |
| Emmons County, ND | 5% to 7% |
| Grant County, ND | 5% to 7% |
| Sioux County, ND (this county) | 5% |
| Corson County, SD | 4.2% to 6.2% |
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. Sioux County levies no county sales tax of its own, so any address outside a taxing city pays the bare 5 percent state rate. No city in Sioux County imposes a local sales tax either, so 5 percent applies at every address in the county. Sioux County is the North Dakota part of the Standing Rock reservation. The Standing Rock Sioux Tribe imposes its own tribal tax that the Office of State Tax Commissioner has not administered since March 2017, so the state rate is not the whole picture for a sale on tribal land and the tribe should be asked directly. 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 Sioux County?
Use North Dakota's own address lookup.
Who has to collect sales tax in Sioux 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 Sioux 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
- Sioux 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).