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
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.