{"data":{"id":"us-nd/n.d.-cent.-code-57-39.4-25","jurisdiction":"us-nd","citation":"N.D. Cent. Code § 57-39.4-25","heading":"(324) Rounding","body":"1.After December 31, 2005, each member state shall adopt a rounding algorithm that meets the following criteria:\na.Tax computation must be carried to the third decimal place; and\nb.The tax must be rounded to a whole cent using a method that rounds up to the next cent whenever the third decimal place is greater than four.\n2.Each state shall allow sellers to elect to compute the tax due on a transaction on an item or an invoice basis and shall allow the rounding rule to be applied to the aggregated state and local taxes. No member state shall require a seller to collect tax based on a bracket system.","path":["Title 57 Taxation","Chapter 57-39.4 Streamlined Sales And Use Tax Agreement"],"source_url":"https://ndlegis.gov/cencode/t57c39-4.pdf","current_through":"2026-07-31T11:12:02","vintage":"","retrieved_at":"2026-09-02T21:04:14Z","sha256":"210c01ebeb683bd5367548a14a9f458af9758b47f2814bde43cd14a727fdeffa","source_id":"us-nd","stale":true,"prev":"us-nd/n.d.-cent.-code-57-39.4-24","next":"us-nd/n.d.-cent.-code-57-39.4-26"},"notice":"GroundRules: Original legal text. Not legal advice."}