North Dakota 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.
Terms Used In North Dakota Code 57-39.4-17
- State: when applied to the different parts of the United States, includes the District of Columbia and the territories. See North Dakota Code 1-01-49
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.