N.D. Admin. Code 81-04.1-01-29
Current through Supplement No. 394, October, 2024
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.
N.D. Admin Code 81-04.1-01-29
General Authority: NDCC 57-39.2-19
Law Implemented: NDCC 57-39.2-08.2, 57-39.4-25