North Dakota State Law

North Dakota businesses must register with the Secretary of State before conducting business. Sole proprietors using a trade name must file a DBA with the Secretary of State. Businesses with…

Source: ND Secretary of State

North Dakota employers must report all newly hired and rehired employees to the State Directory of New Hires within 20 days of the hire date. Reports must include the employee…

Source: ND Department of Human Services

North Dakota LLCs are formed by filing Articles of Organization with the Secretary of State and paying a $135 fee. All LLCs must designate a registered agent with a North…

Source: ND Secretary of State

North Dakota corporations are formed by filing Articles of Incorporation with the Secretary of State and paying a minimum $100 fee based on authorized shares. Corporations must designate a registered…

Source: ND Secretary of State

North Dakota LLCs and corporations must file an Annual Report with the Secretary of State by November 15 each year. The fee is $50 for LLCs and $25 for corporations.…

Source: ND Secretary of State

North Dakota imposes a corporate income tax with rates from 1.41% on the first $25,000 of net income up to 4.31% on income exceeding $50,000. C corporations file Form 40…

Source: ND Office of State Tax Commissioner

North Dakota imposes a state sales tax of 5% on retail sales of tangible personal property and certain services, with local taxes bringing combined rates up to 8.5% in some…

Source: ND Office of State Tax Commissioner

North Dakota minimum wage is $7.25 per hour, matching the federal rate. Tipped employees may be paid $4.86 per hour provided tips bring total compensation to at least the minimum…

Source: ND Department of Labor and Human Rights

North Dakota is a monopolistic workers compensation state, meaning all employers with employees must purchase coverage exclusively through Workforce Safety and Insurance (WSI), the state fund. Private insurers are not…

Source: ND Workforce Safety and Insurance

North Dakota professional licensing is administered through multiple state boards covering engineers, architects, real estate agents, healthcare providers, accountants, and contractors. The Secretary of State website provides a directory of…

Source: ND Secretary of State

North Dakota requires electrical, plumbing, and HVAC contractors to be licensed by their respective state boards. General contractors are not required to hold a statewide license but must comply with…

Source: ND Department of Labor and Human Rights

The Bank of North Dakota administers the Development Fund, which provides gap financing loans to North Dakota businesses through partnerships with local lenders. Loans may be used for equipment, real…

Source: Bank of North Dakota

The Bank of North Dakota Ag PACE program provides interest rate buydowns on loans to North Dakota agricultural businesses and value-added processing operations. The program reduces borrowing costs for qualifying…

Source: Bank of North Dakota

Home-based businesses in North Dakota are regulated by local city and county zoning ordinances. Most jurisdictions permit home occupations as an accessory residential use subject to restrictions on signage, customer…

Source: ND Department of Commerce