North Dakota compliance at a glance
- Sales tax: 5.00% state rate. State 5%; combined typically 6-8.5%.
- Late fees: Up to 1.5% per month. (N.D. Cent. Code §47-14-05) Default 6%/yr; contract rates up to 5.5% over Treasury Bill rate.
- Prompt-pay law: North Dakota Prompt Payment Act (N.D. Cent. Code §13-01.1). Payment due within 45 days of invoice; 1.75% per month interest if late.