North Dakota § 57-39.4-24 (323) Caps and thresholds

North Dakota Statutes

§ 57-39.4-24 — (323) Caps and thresholds

North Dakota § 57-39.4-24

Title 57Taxation

Ch. 57-39.4Streamlined Sales and Use Tax Agreement

This text of North Dakota § 57-39.4-24 ((323) Caps and thresholds) 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 § 57-39.4-24 (2026).

Text

1.No member state may have caps or thresholds on the application of state sales or use tax rates or exemptions that are based on the value of the transaction or item or have caps that are based on the application of the rates unless the member state assumes the administrative responsibility in a manner that places no additional burden on the retailer.

2.No member state that has local jurisdictions that levy a sales or use tax may place caps or thresholds on the application of local rates or use tax rates or exemptions that are based on the value of the transaction or item.

3.The provisions of this section do not apply to sales or use taxes levied on the retail sale or transfer of motor vehicles, aircraft, watercraft, modular homes, manufactured homes, or mobile homes or to instances whe

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1. No member state may have caps or thresholds on the application of state sales or use
tax rates or exemptions that are based on the value of the transaction or item or have
caps that are based on the application of the rates unless the member state assumes
the administrative responsibility in a manner that places no additional burden on the
retailer.
2. No member state that has local jurisdictions that levy a sales or use tax may place
caps or thresholds on the application of local rates or use tax rates or exemptions that
are based on the value of the transaction or item.
3. The provisions of this section do not apply to sales or use taxes levied on the retail
sale or transfer of motor vehicles, aircraft, watercraft, modular homes, manufactured
homes, or mobile homes or to instances when the burden of administration has been
shifted from the retailer.
4. For states that have a cap or threshold on clothing before January 1, 2006, the
provisions of this section do not apply to sales or use tax thresholds for exemptions
that are based on the value of "essential clothing" except as provided in the library of
definitions.