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Why does the North Dakota rate file not contain sales tax maximums?

Overview

I am looking at the rate file for North Dakota and it does not contain sales tax maximums outlined here https://www.nd.gov/tax/salesanduse/p...20151012174304

Environment

Avalara Rates Files

Resolution

  • The Maximums listed in the form details what the purchaser can request back if the tax amount goes over the listed amount.
  • The retailer must collect the entire amount, then the purchaser requests it back
  • That means that full amount of tax must be collected at the time of sale, and the purchaser requests later some of the tax amount back.