How do I file sales tax in Alabama?

You must file your sales tax returns with the Alabama Department of Revenue using the My Alabama Taxes (MAT) online portal. Returns are typically due on the 20th day of the month following the reporting period.

What items are exempt from sales tax in Alabama?

Alabama is one of the few states that fully taxes groceries. Exemptions are primarily limited to prescription drugs, gasoline, and specific agricultural or industrial equipment.

Do out-of-state sellers need to collect Alabama sales tax?

Yes. Alabama enforces an economic nexus threshold. If your business has over $250,000 in annual retail sales delivered into Alabama, you must register and collect state and local sales tax.

Verified April 2026

North Dakota Sales Tax Rates: 2026 County Guide

Complete sales tax breakdown for all 49 counties in North Dakota. Select a county to see city-level rates and How-To guides.

Rates verified: March 2026

Combined Rate 7.100%

State5.000%

North Dakota Base State Tax Rate

Jurisdiction	Rate
North Dakota State Sales Tax	5.000%
Total Combined Rate	7.100%

Economic Nexus Threshold

If your business exceeds $100,000 in annual North Dakota sales or 200 transactions, you must register and collect sales tax — even from out of state.

Avg Local Tax Rate

The average combined local tax rate across North Dakota is 2.10%. The highest local rate is 3.80%.

North Dakota Sales Tax Rates: 2026 County Guide

North Dakota Base State Tax Rate

Economic Nexus Threshold

Avg Local Tax Rate

All 49 North Dakota Counties

Adams

Barnes

Benson

Billings

Burke

Burleigh

Cass

Dickey

Divide

Dunn

Eddy

Emmons

Foster

Golden Valley

Grand Forks

Grant

Griggs

Kidder

LaMoure

Logan

McHenry

McIntosh

McKenzie

McLean

Mercer

Morton

Mountrail

Nelson

Oliver

Pembina

Pierce

Ramsey

Ransom

Renville

Richland

Rolette

Sargent

Sheridan

Sioux

Slope

Stark

Steele

Stutsman

Towner

Traill

Walsh

Ward

Wells

Williams

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