Receipt requirements · ND
North Dakota receipt requirements
What a business issuing its own receipts in North Dakota needs to show: the rate, whether tax has to be stated separately, which categories are exempt, and whether a written rent receipt is required.
Rates verified: 2026-08-05. Rates change — check your state Department of Revenue before relying on a figure for filing.
Sales tax at a glance
- State rate
- 5%
- Combined with local
- 5% – 8.5% combined
- Sourcing
- Destination-based — tax follows the buyer's address
Does tax have to be separately stated?
North Dakota expects the tax stated separately from the sale price on the invoice or receipt, showing the combined state and local rate applied.
Whatever the rule, print it as its own line. Separately stating tax is what lets a reviewer isolate the pre-tax cost, and it is the mechanism most state statutes use to let a seller exclude the tax from gross receipts. The display conventions are covered here.
Exempt and specially rated categories
- Groceries for home consumption exempt
- Prescription drugs exempt
- Medical devices exempt
- Agricultural machinery taxed at a reduced rate
A basket that mixes an exempt item with a taxable one needs a per-line tax flag and separate taxable and non-taxable subtotals, or the tax line cannot be checked against the lines it came from.
Rent receipts in North Dakota
No statute requires a written rent receipt; a tenant may still request one and most landlords issue one.
The two fields landlords most often omit are the period the payment covers and the unit number. The full field list is here, and the statutory format is in the rent receipt spec.
Worth knowing in North Dakota
Several North Dakota cities cap the local tax that can apply to a single transaction, so on a large purchase the local portion stops accruing above a set amount and the buyer may claim a refund. A receipt for a big-ticket item should show the capped local tax rather than the uncapped calculation.