NDAC 81-04.1-01-29
Calculation of tax
Cite as N.D. Admin. Code § 81-04.1-01-29
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.