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A seller does not have to collect sales tax when a purchaser gives a seller a completed exemption certificate at the time of sale. Minnesota taxes are calculated using the Minnesota Withholding Tax Tables (pdf).The Streamlined Sales Tax Governing Board released the following statement in response to the U.S. Supreme Court's decision in South Dakota v. What are the tax rates in North Dakota? Many states have special sales tax rates that apply to the purchase of certain types of goods, or fully exempt them from the sales tax altogether. Housing Tax Credit ("LIHTC") Program for the State of North Dakota.