North Dakota Sales Tax Guide
North Dakota levies a 5% statewide sales and use tax, with additional local rates that vary by city and county. The tax applies to tangible personal property and certain services, while most services, home‑consumption food, and specific digital goods are exempt. Nexus is established through physical presence or economic activity exceeding $100,000 in sales per year, requiring registration and collection. Businesses must file returns electronically via the TAP system or use the Simplified Electronic Return option, and can claim exemptions with proper certificates.
Direct-to-Consumer Wine Shipping in 2026: Market Trends, Decline Drivers, and Regulatory Outlook
Direct‑to‑consumer (DtC) wine shipping, which surged past $4 billion in sales by 2020, has slipped back to 2018‑level volumes and value by 2025. The decline is driven by broader economic anxiety, a health‑focused shift away from alcohol, and a sharp drop...
Mirror Visibility in Accounts Payable: Why Government Data Must Match Your ERP
Compliance risk now resides in accounts payable, making mirror visibility essential. Mirror visibility ensures an organization’s ERP records align exactly with what tax authorities receive in real time, automatically flagging discrepancies. Without this capability, mismatches trigger payment holds, audit escalations,...
Montana Sales Tax Guide
Montana does not levy a general statewide sales tax, but it imposes a 4% tax on specific categories such as accommodations, campgrounds, and rental vehicles. The state prohibits local jurisdictions from adding additional sales taxes, which simplifies rate calculations for...
