§ 57-39.4-09 — (308) State and local tax rates

North Dakota § 57-39.4-09

• Jurisdiction: North Dakota
• Title 57: Taxation
• Ch. 57-39.4: Streamlined Sales and Use Tax Agreement

Text

1. No member state shall have multiple state sales and use tax rates on items of
personal property or services, except that a member state may impose a single
additional rate, which may be zero, on food and food ingredients and drugs as defined
by state law under the agreement. In addition, if federal law prohibits the imposition of
local tax on a product that is subject to state tax, the state may impose an additional
rate on the product, provided the rate achieves tax parity for similar products.
2. A member state that has local jurisdictions that levy a sales or use tax shall not have
more than one local sales tax rate or more than one local use tax rate per local
jurisdiction. If the local jurisdiction levies both a sales tax and use tax, the local rates
must be identical.
3. The provisions of this section do not apply to sales or use taxes levied on fuel used to
power motor vehicles, aircraft, locomotives, or watercraft, or to electricity, piped natural
or artificial gas or other fuels delivered by the seller, or the retail sale or transfer of
motor vehicles, aircraft, watercraft, modular homes, manufactured homes, or mobile
homes.