North Dakota · Through 2026-07-31T11:12:02 · Newer source version available

N.D. Cent. Code § 57-39.4-17: (316) Enactment of exemptions

A member state shall enact entity-based, use-based, and product-based exemptions in accordance with the provisions of this section and utilize common definitions in accordance with the provisions of section 57-39.4-28 and the agreement.
1.A member state may enact a product-based exemption without restriction if the agreement does not have a definition for the product.
a.A member state may enact a product-based exemption for a product if the agreement has a definition for such product and the member state utilizes in the exemption the product definition in a manner consistent with the agreement and section 57-39.4-28.
b.A member state may enact a product-based exemption exempting all items included within a definition in the agreement but shall not exempt specific items included within the product definition unless the product definition sets out an exclusion for such item.
2.A member state may enact an entity-based or a use-based exemption for a product without restriction if the agreement does not have a definition for the product.
a.A member state may enact an entity-based or a use-based exemption for a product if the agreement has a definition for such product and the member state utilizes in the exemption the product definition in a manner consistent with the agreement and section 57-39.4-28.
b.A member state may enact an entity-based exemption for an item if the agreement does not have a definition for such items but has a definition for a product that includes such item.
c.A member state may not enact a use-based exemption for an item which effectively constitutes a product-based exemption if the agreement has a definition for a product that includes such item.
d.A member state may enact a use-based exemption for an item if the agreement has a definition for a product that includes such item, if not prohibited in subdivision c and if consistent with a definition in the agreement. For purposes of complying with the requirements in this section, the inclusion of a product within the definition of tangible personal property is disregarded.

Where this section sits in the code

Title 57 Taxation
Chapter 57-39.4 Streamlined Sales And Use Tax Agreement

1.A member state may enact a product-based exemption without restriction if the agreement does not have a definition for the product.

a.A member state may enact a product-based exemption for a product if the agreement has a definition for such product and the member state utilizes in the exemption the product definition in a manner consistent with the agreement and section 57-39.4-28.

b.A member state may enact a product-based exemption exempting all items included within a definition in the agreement but shall not exempt specific items included within the product definition unless the product definition sets out an exclusion for such item.

2.A member state may enact an entity-based or a use-based exemption for a product without restriction if the agreement does not have a definition for the product.

a.A member state may enact an entity-based or a use-based exemption for a product if the agreement has a definition for such product and the member state utilizes in the exemption the product definition in a manner consistent with the agreement and section 57-39.4-28.

b.A member state may enact an entity-based exemption for an item if the agreement does not have a definition for such items but has a definition for a product that includes such item.

c.A member state may not enact a use-based exemption for an item which effectively constitutes a product-based exemption if the agreement has a definition for a product that includes such item.

d.A member state may enact a use-based exemption for an item if the agreement has a definition for a product that includes such item, if not prohibited in subdivision c and if consistent with a definition in the agreement. For purposes of complying with the requirements in this section, the inclusion of a product within the definition of tangible personal property is disregarded.

Collected 2026-09-02T21:04:14Z. Source file · JSON

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