North Dakota § 57-39.4-17 (316) Enactment of exemptions

North Dakota Statutes

§ 57-39.4-17 — (316) Enactment of exemptions

North Dakota § 57-39.4-17

Title 57Taxation

Ch. 57-39.4Streamlined Sales and Use Tax Agreement

This text of North Dakota § 57-39.4-17 ((316) Enactment of exemptions) is published on Counsel Stack Legal Research, covering North Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

N.D. Cent. Code § 57-39.4-17 (2026).

Text

A member state shall enact entity-based, use-based, and product-based exemptions in accordance with the provisions of this section and utilize common definitions in accordance with the provisions of section 57-39.4-28 and the agreement.

1.A member state may enact a product-based exemption without restriction if the agreement does not have a definition for the product.

a.A member state may enact a product-based exemption for a product if the agreement has a definition for such product and the member state utilizes in the exemption the product definition in a manner consistent with the agreement and section 57-39.4-28.

b.A member state may enact a product-based exemption exempting all items included within a definition in the agreement but shall not exempt specific items included within t

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A member state shall enact entity-based, use-based, and product-based exemptions in
accordance with the provisions of this section and utilize common definitions in accordance with
the provisions of section 57-39.4-28 and the agreement.
1. A member state may enact a product-based exemption without restriction if the
agreement does not have a definition for the product.
a. A member state may enact a product-based exemption for a product if the
agreement has a definition for such product and the member state utilizes in the
exemption the product definition in a manner consistent with the agreement and
section 57-39.4-28.
b. A member state may enact a product-based exemption exempting all items
included within a definition in the agreement but shall not exempt specific items
included within the product definition unless the product definition sets out an
exclusion for such item.

2. A member state may enact an entity-based or a use-based exemption for a product
without restriction if the agreement does not have a definition for the product.
a. A member state may enact an entity-based or a use-based exemption for a
product if the agreement has a definition for such product and the member state
utilizes in the exemption the product definition in a manner consistent with the
agreement and section 57-39.4-28.
b. A member state may enact an entity-based exemption for an item if the
agreement does not have a definition for such items but has a definition for a
product that includes such item.
c. A member state may not enact a use-based exemption for an item which
effectively constitutes a product-based exemption if the agreement has a
definition for a product that includes such item.
d. A member state may enact a use-based exemption for an item if the agreement
has a definition for a product that includes such item, if not prohibited in
subdivision c and if consistent with a definition in the agreement.
For purposes of complying with the requirements in this section, the inclusion of a product within
the definition of tangible personal property is disregarded.