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Avalara Help Center

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


I am looking at the rate file for North Dakota and it does not contain sales tax maximums outlined here


Avalara Rates Files


  • 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.