Sales tax in Sioux County, North Dakota

What is the sales tax rate in Sioux 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. 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?

The rate is the same across Sioux County, but if you are collecting tax it is worth confirming against the source. Use North Dakota's own lookup. A vendor's calculator is not the state speaking.

Who has to collect sales tax in Sioux 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 Sioux 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 Sioux County.