North Dakota Administrative Code Title 81 — Tax Commissioner
N.D. Admin. Code § 81-04.1-01-29
Calculation of tax
Official textlegis.nd.govlast amended
The sales or use tax liability must be computed by multiplying the sales price of each taxable item or total purchase amount by the appropriate tax rate percentage. If the tax results in a fraction of a cent, the tax liability shall be carried to the third decimal place and rounded to the nearest whole cent. If the third decimal place is four or less, round down, and if the third decimal place is greater than four, round up.
Amendment history
History: Effective November 1, 1987; amended effective March 1, 1990; April 1, 2006. General Authority: NDCC 57-39.2-19 Law Implemented: NDCC 57-39.2-08.2, 57-39.4-25
Source: view the official PDF
In this article (40 sections)
- 81-04.1-01-13 · Containers, wrapping materials, cartons, string
- 81-04.1-01-14 · Receipts from sales of taxable materials, supplies, and…
- 81-04.1-01-15 · Certificate of resale
- 81-04.1-01-16 · Casual or occasional sales
- 81-04.1-01-17 · Used or secondhand tangible personal property
- 81-04.1-01-18 · Goods on consignment
- 81-04.1-01-19 · Sale of traded-in property
- 81-04.1-01-20 · Repossessed and returned property
- 81-04.1-01-21 · Articles made to order
- 81-04.1-01-22 · Services
- 81-04.1-01-23 · Manufacturing machinery and equipment
- 81-04.1-01-23.1 · Recyclers
- 81-04.1-01-23.2 · Agricultural commodity processing facility
- 81-04.1-01-23.3 · Computer and telecommunications equipment
- 81-04.1-01-24 · Manufacturer's and retailer's federal excise tax
- 81-04.1-01-25 · Credit sales and bad debts
- 81-04.1-01-26 · Purchases subject to use tax
- 81-04.1-01-27 · Bookkeeping requirements
- 81-04.1-01-27.1 · Recordkeeping a sales and use tax transaction
- 81-04.1-01-28 · Coupons
- 81-04.1-01-29 · Calculation of tax
- 81-04.1-01-30 · Taxing separate articles
- 81-04.1-02-01 · Sales to the state of North Dakota, any subdivisions of…
- 81-04.1-02-02 · Contracts with governments
- 81-04.1-02-03 · Tangible personal property purchases - United States…
- 81-04.1-02-04 · Sales to federal corporations
- 81-04.1-03-01 · Sales to American Indians - Sales on an Indian…
- 81-04.1-03-01.1 · State-tribal tax administration agreement - Effect on…
- 81-04.1-03-02 · Sales by employers to employees
- 81-04.1-03-03 · Food and food products for human consumption
- 81-04.1-03-04 · Sales in interstate commerce
- 81-04.1-03-05 · Sales of legal tender coins, currency, and precious…
- 81-04.1-03-06 · Meal tickets and gift certificates
- 81-04.1-03-07 · Sales to owners or operators of a building
- 81-04.1-03-08 · Sales by trustees, receivers, executors, and…
- 81-04.1-03-09 · Sales of microfiche
- 81-04.1-03-10 · Mailing lists
- 81-04.1-03-11 · Computers - Hardware and software
- 81-04.1-03-12 · Sales by political parties and political committees
- 81-04.1-03-13 · Sales to a person from Montana