ND SB2217

Taxes imposed on city lodging, city lodging and restaurant, and city motor vehicle must be added to sales, lease, or rental prices and collected from consumers, with retailers prohibited from advertising that they will absorb or refund these taxes.

A three percent administrative fee is deducted from monthly tax remittances to cities for their visitors' promotion funds, with the fee deposited in the state general fund to cover collection costs.

City lodging and related taxes are explicitly excluded from chapter 57-39.4 sales tax regulations.

North Dakota may elect origin-based sourcing for retail sales of tangible personal property and digital goods, allowing sales to be sourced to where the seller receives the order rather than where the product is delivered.

States using origin-based sourcing must comply with specific requirements including direct pay permits, prohibiting sellers from requiring special recordkeeping systems, and protecting purchasers from additional tax liability when remitting invoiced amounts.