N.D. Cent. Code § 57-39.4-25: (324) Rounding

1.After December 31, 2005, each member state shall adopt a rounding algorithm that meets the following criteria:

a.Tax computation must be carried to the third decimal place; and

b.The tax must be rounded to a whole cent using a method that rounds up to the next cent whenever the third decimal place is greater than four.

2.Each state shall allow sellers to elect to compute the tax due on a transaction on an item or an invoice basis and shall allow the rounding rule to be applied to the aggregated state and local taxes. No member state shall require a seller to collect tax based on a bracket system.