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When buying an automobile, if one trades in a car, the state deducts the price of the trade when calculating the sales tax to be paid on the automobile (e.g., purchasing a $40,000 car, and trading a $10,000 car, a person would be taxed on the difference of $30,000 only, not the full amount of the new vehicle).
Quill Corp. v. North Dakota, 504 U.S. 298 (1992), was a United States Supreme Court ruling, since overturned, concerning use tax.The decision effectively prevented states from collecting any sales tax from retail purchases made over the Internet or other e-Commerce route unless the seller had a physical presence in the state.
The Office of State Tax Commissioner is a North Dakota state government agency responsible for licensing: alcoholic beverage wholesalers, farm wineries, microbrew pubs, and out-of-state direct shippers, and; all suppliers selling or shipping alcoholic beverages to liquor and beer wholesalers in North Dakota; and for taxing:
The following is a list of tax commissioners of North Dakota since the office was created in 1919. [1] The office was an appointed position from 1919 to 1940, and an ...
New legislation for the 2025 session offered by Senator Curtis King, R-Yakima, would increase the percentage of vehicle sales taxes devoted to the transportation budget from only .03% by 16.66% ...
A sales tax is a tax paid to a governing ... use tax is collected by the state as part of registering the vehicle in California. ... North Dakota decision determined ...
Ideas include raising state taxes, adding new fees, or leaning more heavily on revenue from the oil and gas industry, which already plays a major role in North Dakota’s economy.
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