reglab/statecodes huggingface dataset:
North Dakota Administrative Code › Title 81 - Tax Commissioner › Article 81-04.1 - Sales and Use Taxes › Chapter 81-04.1-04 - Specific Occupations › Section 81-04.1-04-01 - Agriculture - Commercial chemicals and seeds for planting

Current through Supplement No. 393, July, 2024
Sales of agrichemical tank cleaners and foam markers,
				  agricultural chemicals, including adjuvants, seeds, roots, bulbs, and small
				  plants for commercial vegetable gardens or agricultural purposes are not
				  subject to the tax, but such sales for noncommercial purposes are taxable. A
				  householder's garden is not a commercial vegetable garden.
The term "adjuvant" includes surfactants, phytobland oils,
				  stickers, spreaders, spreader-stickers, thickening agents, and antifoam
				  agents.
The term "small plants" includes potted plants, set plants,
				  small young trees, shrubs, herbs, slips, cuttings, flower seeds, flower plants,
				  and small saplings.
Small young trees, including fruit trees, and shrubs, when
				  sold for the purpose of rural windbreaks, shelterbelts, soil erosion
				  prevention, and other agricultural purposes, are exempt from sales
				  tax.
General Authority:
NDCC
					 57-39.2-19
Law Implemented:
NDCC
					 57-39.2-01,
					 57-39.2-02.1,
					 57-39.2-04
North Dakota Administrative Code › Title 81 - Tax Commissioner › Article 81-04.1 - Sales and Use Taxes › Chapter 81-04.1-04 - Specific Occupations › Section 81-04.1-04-02 - Agriculture - Farm machinery and irrigation equipment - Farm machinery and irrigation equipment repair parts

Current through Supplement No. 393, July, 2024
Farm machinery and irrigation equipment used principally for
				  producing agricultural crops or livestock, including leasing or renting of farm
				  machinery and equipment, are subject to a special gross receipts tax in lieu of
				  sales tax at a reduced rate, as provided by North Dakota Century Code chapter
				  57-39.5.
Machinery sold for nonagricultural purposes is subject to
				  sales tax at the full rate. Motor vehicles required to be registered with the
				  motor vehicle department, including vehicles such as trucks, pickups, cars,
				  snowmobiles, all-terrain vehicles, and garden tractors, do not qualify as farm
				  machinery. Irrigation equipment sold for nonagricultural purposes is subject to
				  sales tax at the full rate. Tires, accessories, communication equipment, tools,
				  shop equipment, grain bins, feed bunks, fencing material, and other farm
				  supplies are subject to sales tax at the full rate.
Contractors installing barn cleaners, milking systems,
				  automatic feeding systems, irrigation systems, and similar installations which
				  become a part of real property are subject to use tax on the cost of the
				  materials.
Parts, excluding tires, used to repair qualifying farm
				  machinery or farm irrigation equipment, are exempt from the special gross
				  receipts tax. These same parts are subject to the general North Dakota sales
				  and use tax rate when sold to contractors or others who do not use the
				  machinery exclusively for agricultural purposes.
Farm repair parts include any durable goods, except tires,
				  used to repair qualifying farm machinery or farm irrigation equipment. Durable
				  goods do not include fluids, gases, oils, greases, lubricants, paints, and
				  waxes. Farm machinery and farm irrigation repair parts do not include items
				  like tools, lumber, twine, fencing material, or storage tanks.
Sales of parts not clearly identified for use in farm
				  machinery or farm irrigation equipment are subject to the reduced rate when
				  used by the seller to repair farm machinery or farm irrigation
				  equipment.
When parts are sold over the counter, the seller should use
				  discretion but should generally accept in good faith the purchaser's word as to
				  their intended use. When the purchaser intends to use the parts on a qualifying
				  farm machine or qualifying farm irrigation equipment, the qualifying parts are
				  exempt from sales tax. If the parts are for nonfarm use, the general sales tax
				  rate must be charged.
General Authority:
NDCC
					 57-39.2-19,
					 57-40.2-13
Law Implemented:
NDCC
					 57-39.2-01,
					 57-39.2-02.1,
					 57-39.2-04,
					 57-39.2-08.2,
					 57-39.5-01,
					 57-39.5-01.1,
					 57-39.5-02,
					 57-40.2-01,
					 57-40.2-02.1,
					 57-40.2-03.3,
					 57-40.2-05,
					 57-40.2-12
North Dakota Administrative Code › Title 81 - Tax Commissioner › Article 81-04.1 - Sales and Use Taxes › Chapter 81-04.1-04 - Specific Occupations › Section 81-04.1-04-03 - Agriculture - Livestock and poultry feeds

Current through Supplement No. 393, July, 2024
Pet foods, including wormers and tonics, are not livestock
				  feeds and are subject to sales tax whether or not such animals are kept as
				  pets. Horse feed and rabbit feed are exempt from sales tax.
General Authority: NDCC
					 57-39.2-19
Law Implemented: NDCC
					 57-39.2-01,
					 57-39.2-02.1,
					 57-39.2-04
North Dakota Administrative Code › Title 81 - Tax Commissioner › Article 81-04.1 - Sales and Use Taxes › Chapter 81-04.1-04 - Specific Occupations › Section 81-04.1-04-04 - Amusement - Admission receipts - Public school districts

Current through Supplement No. 393, July, 2024
The receipts of public school districts from entertainment or
				  events are exempt from sales tax if the net receipts after necessary operating
				  expenses are deposited in the school district treasury. It is immaterial
				  whether the receipts are expended directly from the school district treasury or
				  through an incidental revolving fund.
General Authority: NDCC
					 57-39.2-19
Law Implemented: NDCC
					 57-39.2-01,
					 57-39.2-02.1,
					 57-39.2-04
North Dakota Administrative Code › Title 81 - Tax Commissioner › Article 81-04.1 - Sales and Use Taxes › Chapter 81-04.1-04 - Specific Occupations › Section 81-04.1-04-05 - Amusement - Fair operators and concessionaires

Current through Supplement No. 393, July, 2024
When a fair enters into a percentage basis contract with
				  concessionaires for the privilege of conducting exhibitions, games, or
				  entertainment, the concessionaire is responsible for payment of tax on gross
				  receipts. Sale of tickets for activities operated during the fair and entirely
				  controlled by a state, county, district, or local fair board are not subject to
				  sales tax.
All concessionaires operating under licensed carnivals,
				  circuses, show troupes, and similar organizations are agents of the licensed
				  operator and must report their gross receipts and sales tax to the licensed
				  operator. The licensed operator must maintain a record of the gross receipts
				  and tax of each concessionaire and rem it the sales tax to the tax commissioner
				  when the operator's own payments are made. The records must be available to the
				  tax commissioner.
Operators of carnivals, circuses, show troupes, and similar
				  organizations traveling from place to place and with tangible personal property
				  not permanently located in North Dakota must furnish security in the form of
				  surety, cash, or negotiable bond to the tax commissioner before starting
				  operations in the state.
General Authority: NDCC
					 57-39.2-19
Law Implemented: NDCC
					 57-39.2-01,
					 57-39.2-02.1,
					 57-39.2-03.2,
					 57-39.2-04,
					 57-39.2-20
North Dakota Administrative Code › Title 81 - Tax Commissioner › Article 81-04.1 - Sales and Use Taxes › Chapter 81-04.1-04 - Specific Occupations › Section 81-04.1-04-06 - Amusement - Games of chance

Current through Supplement No. 393, July, 2024
Receipts from games of chance operated by nonprofit
				  organizations are exempt from sales tax. Instruments for gambling purchased by
				  these organizations are subject to sales and use tax unless the organization is
				  exempt from sales and use tax.
General Authority:
NDCC
					 57-39.2-19
Law Implemented:
NDCC
					 57-39.2-01,
					 57-39.2-02.1,
					 57-39.2-03.3,
					 57-39.2-04,
					 57-39.2-20,
					 57-40.2-02.1
North Dakota Administrative Code › Title 81 - Tax Commissioner › Article 81-04.1 - Sales and Use Taxes › Chapter 81-04.1-04 - Specific Occupations › Section 81-04.1-04-07 - Amusement - Materials purchased by religious, educational, and charitable organizations

Current through Supplement No. 393, July, 2024
Purchases by nonprofit, religious, educational, or charitable
				  organizations of materials needed to conduct entertainment or athletic events
				  are subject to sales tax. Items such as programs which are given away,
				  advertising posters, tickets, and similar items are taxable when purchased by
				  these organizations. Programs which are sold may be purchased tax exempt by the
				  organization if the organization presents a certificate of resale to the
				  seller.
General Authority: NDCC
					 57-39.2-19
Law Implemented: NDCC
					 57-39.2-04
North Dakota Administrative Code › Title 81 - Tax Commissioner › Article 81-04.1 - Sales and Use Taxes › Chapter 81-04.1-04 - Specific Occupations › Section 81-04.1-04-07.1

Current through Supplement No. 393, July, 2024
General Authority: NDCC
					 57-39.2-19
Law Implemented: NDCC
					 57-39.2-01,
					 57-39.2-02.1,
					 57-39.2-04
North Dakota Administrative Code › Title 81 - Tax Commissioner › Article 81-04.1 - Sales and Use Taxes › Chapter 81-04.1-04 - Specific Occupations › Section 81-04.1-04-08 - Amusement - Skating rinks

Current through Supplement No. 393, July, 2024
The admission charge and the charge for the rental or use of
				  skates is subject to sales tax whether or not they are separately stated.
General Authority: NDCC
					 57-39.2-19
Law Implemented: NDCC
					 57-39.2-01,
					 57-39.2-02.1
North Dakota Administrative Code › Title 81 - Tax Commissioner › Article 81-04.1 - Sales and Use Taxes › Chapter 81-04.1-04 - Specific Occupations › Section 81-04.1-04-09 - Amusement - Tickets and admissions to places of amusement - Charges for participation in amusement

Current through Supplement No. 393, July, 2024
Tax is imposed upon the gross receipts from the sale of
				  tickets or admission for participation in amusement, entertainment, or athletic
				  events. Admission includes regular dues or fees which entitle one to usual club
				  or similar organization privileges. Complementary tickets are taxable on the
				  same amount as the regular admission charge.
General Authority: NDCC
					 57-39.2-19
Law Implemented: NDCC
					 57-39.2-01,
					 57-39.2-02.1,
					 57-39.2-03.2,
					 57-39.2-04,
					 57-39.2-20
North Dakota Administrative Code › Title 81 - Tax Commissioner › Article 81-04.1 - Sales and Use Taxes › Chapter 81-04.1-04 - Specific Occupations › Section 81-04.1-04-10 - Vending machines

Current through Supplement No. 393, July, 2024
Gross receipts derived from coin-operated vending machines
				  are subject to sales tax if the price per article exceeds fifteen cents. In the
				  absence of a written agreement stipulating division of gross receipts between
				  the vending machine owner and the location operator, the vending machine owner
				  is responsible for sales tax on gross receipts derived from the vending
				  machine.
The purchaser of a vending machine is liable for sales tax on
				  a vending machine purchased in this state or for use tax on a vending machine
				  purchased outside of this state regardless of whether a license fee is paid to
				  any governmental authority for operating the vending machine.
General Authority: NDCC
					 57-39.2-19
Law Implemented: NDCC
					 57-39.2-01,
					 57-39.2-02.1,
					 57-39.2-03.2,
					 57-39.2-03.3,
					 57-40.2-02.1
North Dakota Administrative Code › Title 81 - Tax Commissioner › Article 81-04.1 - Sales and Use Taxes › Chapter 81-04.1-04 - Specific Occupations › Section 81-04.1-04-10.1

Current through Supplement No. 393, July, 2024
General Authority: NDCC
					 57-39.2-19
Law Implemented: NDCC
					 57-39.2-01,
					 57-39.2-02.1,
					 57-39.2-03.2,
					 57-39.2-03.3,
					 57-40.2-02.1
North Dakota Administrative Code › Title 81 - Tax Commissioner › Article 81-04.1 - Sales and Use Taxes › Chapter 81-04.1-04 - Specific Occupations › Section 81-04.1-04-11 - Auctions - Auctioneers, agents, and public auctions

Current through Supplement No. 393, July, 2024
Every auctioneer or agent acting for an unknown or
				  undisclosed principal, entrusted with the possession of any bill of lading,
				  customhouse, or warehouseman's receipt for delivery of any tangible personal
				  property for the purpose of sale, is the owner. Upon the sale of such property,
				  the individual is required to file a return and pay sales tax. This rule
				  applies to lienholders, such as storagemen, pawnbrokers, mechanics, and
				  artisans.
Auctioneers are retailers if they conduct a sale at which
				  tangible personal property owned by any other retailer is sold. Sales of
				  property submitted to the auction by nonretailers are casual sales and are not
				  subject to sales or use tax.
Sales of goods not taxable as a casual sale are taxable if
				  made through consignment auctions or multiparty auctions unless the principals
				  and their specific consigned property are disclosed on all promotional
				  material. Casual sales of consigned goods not part of any promotional material
				  are exempt from tax if a verbal disclosure of the owner is made at the time of
				  the sale, and if the auction is not promoted as a consignment sale.
Community sales and auction houses are retail establishments,
				  the gross receipts of which are subject to sales tax. If the auctioneer is
				  employed by the operator of a public auction, the operator is liable for the
				  payment of sales tax. A public auction held to dispose of tangible personal
				  property of an individual is a casual sale, the receipts of which are not
				  taxable.
General Authority: NDCC
					 57-39.2-19
Law Implemented: NDCC
					 57-39.2-01,
					 57-39.2-02.1,
					 57-39.2-03.3,
					 57-39.2-04
North Dakota Administrative Code › Title 81 - Tax Commissioner › Article 81-04.1 - Sales and Use Taxes › Chapter 81-04.1-04 - Specific Occupations › Section 81-04.1-04-12 - Auctions - Foreclosure sales

Current through Supplement No. 393, July, 2024
Receipts from the sale at public auction of tangible personal
				  property secured under the Uniform Commercial Code are not taxable if the sale
				  is made by a court decree of foreclosure by an officer appointed by the court
				  for that purpose or if the property is bid in by the mortgagee. Receipts from
				  other foreclosure sales where goods and chattels are sold at retail are subject
				  to sales tax.
General Authority: NDCC
					 57-39.2-19
Law Implemented: NDCC
					 57-39.2-01,
					 57-39.2-02.1,
					 57-39.2-03.2,
					 57-39.2-03.3,
					 57-39.2-04
North Dakota Administrative Code › Title 81 - Tax Commissioner › Article 81-04.1 - Sales and Use Taxes › Chapter 81-04.1-04 - Specific Occupations › Section 81-04.1-04-13 - Automobiles - Sales

Current through Supplement No. 393, July, 2024
Motor vehicles, including snowmobiles and all-terrain
				  vehicles, purchased or acquired in or outside of the state of North Dakota for
				  use on the streets and highways of this state are required to be registered
				  with the North Dakota department of transportation and are subject to motor
				  vehicle excise tax in lieu of sales and use tax.
Motor vehicles which are not legal for use on the streets and
				  highways of this state or which are not registered for use on the streets and
				  highways of this state are subject to sales and use tax.
North Dakota dealers of snowmobiles and all-terrain vehicles
				  may be required to provide lists of purchasers to the office of state tax
				  commissioner. Such information may be used to verify the proper payment of
				  motor vehicle excise tax or sales and use tax.
General Authority: NDCC
					 57-39.2-19
Law Implemented: NDCC
					 57-39.2-01,
					 57-39.2-02.1,
					 57-39.2-04,
					 57-40.2-01,
					 57-40.2-02.1,
					 57-40.2-04
North Dakota Administrative Code › Title 81 - Tax Commissioner › Article 81-04.1 - Sales and Use Taxes › Chapter 81-04.1-04 - Specific Occupations › Section 81-04.1-04-15 - Automobiles - Washing, waxing, and lubrication

Current through Supplement No. 393, July, 2024
If lubricants are sold separately from the rendering of
				  lubrication service, and the customer is billed separately for greases or
				  lubricants, the tax applies upon the gross receipts from such sale.
Receipts from coin-operated automobile washes are not subject
				  to sales tax.
General Authority: NDCC
					 57-39.2-19
Law Implemented: NDCC
					 57-39.2-01,
					 57-39.2-02.1,
					 57-39.2-04
North Dakota Administrative Code › Title 81 - Tax Commissioner › Article 81-04.1 - Sales and Use Taxes › Chapter 81-04.1-04 - Specific Occupations › Section 81-04.1-04-16 - Banks - Federal and state credit unions

Current through Supplement No. 393, July, 2024
Any credit union organized under the Federal Credit Union Act
				  [ 12 U.S.C.A. 1751 ] is exempt from North Dakota sales tax on purchases of
				  tangible personal property for its own use.
Credit unions organized under North Dakota Century Code
				  chapter 6-06 are subject to North Dakota sales and use tax.
General Authority: NDCC
					 57-39.2-19
Law Implemented: NDCC
					 6-06-29,
					 57-39.2-01,
					 57-39.2-02.1,
					 57-39.2-04
North Dakota Administrative Code › Title 81 - Tax Commissioner › Article 81-04.1 - Sales and Use Taxes › Chapter 81-04.1-04 - Specific Occupations › Section 81-04.1-04-17 - Banks - Purchases and sales by national banks, state banks, trust companies, and savings and loan associations

Current through Supplement No. 393, July, 2024
When financial institutions are engaged in the business of
				  purchasing tangible personal property for lease or rental at retail, they are
				  required to collect and remit the tax from their customers on all periodic
				  lease or rental payments unless the financial institution paid sales or use tax
				  on the purchase price of the property at the time of purchase.
To qualify for the exemption on periodic lease or rental
				  payments, the financial institution leasing or renting the tangible personal
				  property must disclose on an invoice, contract, or lease agreement, or other
				  supporting sales document provided to the customer that the financial
				  institution paid sales or use tax on its purchase price. Financial institutions
				  are required to collect sales tax on a payment made to exercise a purchase
				  option.
When financial institutions acquire tangible personal
				  property to offer as an inducement to deposit funds, sales tax applies on the
				  full purchase price. If the seller fails to collect the sales tax, the
				  financial institution must report the purchase of such merchandise and pay use
				  tax. If such merchandise is subsequently sold at a reduced price to depositors,
				  no sales tax applies.
General Authority:
NDCC
					 57-39.2-19
Law Implemented:
NDCC
					 57-39.2-01,
					 57-39.2-02.1,
					 57-39.2-20,
					 57-40.3
North Dakota Administrative Code › Title 81 - Tax Commissioner › Article 81-04.1 - Sales and Use Taxes › Chapter 81-04.1-04 - Specific Occupations › Section 81-04.1-04-18 - Banks-Sales by loan or finance companies

Current through Supplement No. 393, July, 2024
Companies which repossess or acquire tangible personal
				  property in connection with their loan or finance business and sell such
				  tangible personal property at retail are required to hold a retail sales tax
				  permit and collect and remit sales tax on such sales.
General Authority: NDCC
					 57-39.2-19
Law Implemented: NDCC
					 57-39.2-01,
					 57-39.2-02.1,
					 57-39.2-14,
					 57-39.2-20
North Dakota Administrative Code › Title 81 - Tax Commissioner › Article 81-04.1 - Sales and Use Taxes › Chapter 81-04.1-04 - Specific Occupations › Section 81-04.1-04-19 - Blacksmith and machine shops

Current through Supplement No. 393, July, 2024
When a blacksmith or machine shop makes or fabricates and
				  sells a finished article to a customer, the sales tax applies to the full
				  selling price of such article, with no deduction for labor or material used.
General Authority: NDCC
					 57-39.2-19,
					 57-40.2-13
Law Implemented: NDCC
					 57-39.2-01,
					 57-39.2-02.1,
					 57-39.2-04,
					 57-39.2-11
North Dakota Administrative Code › Title 81 - Tax Commissioner › Article 81-04.1 - Sales and Use Taxes › Chapter 81-04.1-04 - Specific Occupations › Section 81-04.1-04-20 - Contractors

Current through Supplement No. 393, July, 2024
A contractor or subcontractor installing materials into real
				  property located in North Dakota must pay sales or use tax on those materials
				  regardless of who owns them. If the materials are sold for installation into
				  real property located outside of this state, sales or use tax must be paid if
				  such sales would be subject to tax in the state of attachment. For example,
				  delivery of tangible personal property within this state to a South Dakota
				  contractor for installation in South Dakota is subject to tax because the
				  delivery of tangible personal property to a North Dakota contractor in South
				  Dakota would be subject to tax there. This also applies to a contractor or
				  subcontractor engaged in retail sales who removes all or part of the machinery,
				  equipment, material, or supplies used in carrying out a contract from stock
				  purchased for resale.
A contractor or subcontractor is subject to sales tax on the
				  cost of any items incorporated into or used in assembling articles used or
				  consumed in carrying out a construction contract.
A business which holds a contractor's license issued by the
				  North Dakota secretary of state may not contract with itself to install
				  material into real property. A contractor or subcontractor who purchases or
				  takes possession of construction material in North Dakota for its own use in
				  another state must pay North Dakota sales or use tax on the goods.
For purposes of this rule, the terms "contractor" and
				  "subcontractor" have the meaning ascribed to the term "contractor" in
				  subsection 3 of North Dakota Century Code section
				  43-07-01. This rule applies to any
				  person thus defined as a "contractor", regardless of whether the person is
				  licensed under North Dakota Century Code chapter 43-07.
General Authority: NDCC
					 57-39.2-19
Law Implemented: NDCC
					 57-39.2-01,
					 57-39.2-02.1,
					 57-40.2-03.3
North Dakota Administrative Code › Title 81 - Tax Commissioner › Article 81-04.1 - Sales and Use Taxes › Chapter 81-04.1-04 - Specific Occupations › Section 81-04.1-04-21 - Florists and nurserymen

Current through Supplement No. 393, July, 2024
When the seller transplants for the buyer, the transaction is
				  as an installation into real property, and the tax is computed on the cost of
				  the merchandise.
When florists conduct transactions through a florists'
				  telegraphy delivery association, the following rules apply:
1. On all orders taken by a North Dakota
				florist and sent to a second florist for delivery in any state, the sending
				florist is liable for sales tax on the receipts for the total amount collected
				from the customer.
2. When North
				Dakota florists receive telegraphic instructions from florists located within
				or outside of this state, the receiving florist is not liable for tax.
General Authority: NDCC
					 57-39.2-19
Law Implemented: NDCC
					 57-39.2-01,
					 57-39.2-02.1,
					 57-39.2-20
North Dakota Administrative Code › Title 81 - Tax Commissioner › Article 81-04.1 - Sales and Use Taxes › Chapter 81-04.1-04 - Specific Occupations › Section 81-04.1-04-22 - Funeral homes - Memorial stones

Current through Supplement No. 393, July, 2024
When the seller of a memorial stone agrees to erect a stone
				  upon a foundation, the total gross receipts from the sale, including the
				  erection of the foundation, are taxable.
Charges for inscription or work incidental to preparing a
				  stone for a customer are subject to tax. Charges for inscription upon a stone
				  subsequent to erection are sales of service rendered in the alteration of
				  tangible personal property and not subject to sales tax.
General Authority: NDCC
					 57-39.2-19
Law Implemented: NDCC
					 57-39.2-01,
					 57-39.2-02.1,
					 57-39.2-04
North Dakota Administrative Code › Title 81 - Tax Commissioner › Article 81-04.1 - Sales and Use Taxes › Chapter 81-04.1-04 - Specific Occupations › Section 81-04.1-04-23 - Health - Drugstores, druggists, and pharmacists

Current through Supplement No. 393, July, 2024
Druggists and pharmacists selling nonprescription medicines
				  and merchandise are liable for the collection and remittance of sales tax on
				  the gross receipts from such sales.
General Authority: NDCC
					 57-39.2-19
Law Implemented: NDCC
					 57-39.2-01,
					 57-39.2-02.1,
					 57-39.2-04,
					 57-39.2-20
North Dakota Administrative Code › Title 81 - Tax Commissioner › Article 81-04.1 - Sales and Use Taxes › Chapter 81-04.1-04 - Specific Occupations › Section 81-04.1-04-24 - Health - Hospitals and infirmaries

Current through Supplement No. 393, July, 2024
Health institutions operating cafeterias, gift shops, or
				  novelty shops open to the public are required to collect and remit sales tax on
				  their gross receipts. If the cafeteria is operated solely for convenience of
				  the staff, the proceeds are not subject to tax. Sales to these institutions of
				  food supplies used in the cafeteria operation and sales of inventory for gift
				  shops or novelty shop purposes are sales for processing or resale and are not
				  subject to tax.
Hospital sales of lodging accommodations to nonpatients,
				  including sales to families of registered patients, are subject to sales tax.
General Authority: NDCC
					 57-39.2-19,
					 57-40.2-13
Law Implemented: NDCC
					 57-39.2-01,
					 57-39.2-02.1,
					 57-39.2-04,
					 57-39.2-11,
					 57-39.2-20,
					 57-40.2-01,
					 57-40.2-02.1,
					 57-40.2-03.2,
					 57-40.2-05,
					 57-40.2-07,
					 57-40.2-09,
					 57-40.2-13
North Dakota Administrative Code › Title 81 - Tax Commissioner › Article 81-04.1 - Sales and Use Taxes › Chapter 81-04.1-04 - Specific Occupations › Section 81-04.1-04-25 - Health - Physicians

Current through Supplement No. 393, July, 2024
Drugs prescribed, compounded, and sold by a physician are not
				  subject to sales tax.
General Authority: NDCC
					 57-39.2-19
Law Implemented: NDCC
					 57-39.2-01,
					 57-39.2-02.1,
					 57-39.2-04,
					 57-39.2-20
North Dakota Administrative Code › Title 81 - Tax Commissioner › Article 81-04.1 - Sales and Use Taxes › Chapter 81-04.1-04 - Specific Occupations › Section 81-04.1-04-26 - Hotel, restaurant, and lodging

Current through Supplement No. 393, July, 2024
The sale of a meal by a hotel, restaurant, or other eating
				  place is a sale of tangible personal property and is subject to sales tax. A
				  sale of food supplies and beverage products to an eating place for use in
				  preparing and serving meals is a sale for processing or resale and is not
				  subject to tax.
When a hotel, restaurant, or other eating place furnishes
				  meals to its employees as part compensation, it is liable for the tax upon the
				  cost of the meals furnished. If records to substantiate the cost of meals to
				  employees are not available, the tax commissioner will accept figures from
				  records kept by competing hotels, restaurants, and other eating places, as a
				  basis on which to compute the tax.
A cover charge made exclusively for the privilege of
				  occupying space within an eating place is included in the gross receipts.
A hotel, motel, or lodging accommodation used for residential
				  housing for thirty or more consecutive days is exempt only when the
				  accommodation includes continuous residency by at least one specific individual
				  for thirty or more consecutive days. Any break in the continuous occupancy of
				  the room by that individual which results in a continuous occupancy of less
				  than thirty consecutive days subjects the accommodation to tax. If an occupancy
				  break results in one continuous occupancy period of thirty or more consecutive
				  days and one continuous occupancy period of less than thirty consecutive days,
				  the exemption applies only to the occupancy period of thirty or more
				  consecutive days.
A business which rents a lodging accommodation is not exempt
				  from tax unless the same worker or workers occupy the accommodation for thirty
				  or more consecutive days.
General Authority: NDCC
					 57-39.2-19
Law Implemented: NDCC
					 57-39.2-01,
					 57-39.2-02.1,
					 57-39.2-03.2,
					 57-39.2-04,
					 57-39.2-21
North Dakota Administrative Code › Title 81 - Tax Commissioner › Article 81-04.1 - Sales and Use Taxes › Chapter 81-04.1-04 - Specific Occupations › Section 81-04.1-04-27 - Laundries and drycleaners

Current through Supplement No. 393, July, 2024
Gross receipts from coin-operated laundry or drycleaning
				  machines are not subject to sales tax. Sale of soaps, bleaches, and other
				  tangible personal property is subject to sales tax unless dispensed by a
				  vending machine for fifteen cents or less. Sales of these items directly are
				  taxable.
General Authority: NDCC
					 57-39.2-19
Law Implemented: NDCC
					 57-39.2-01,
					 57-39.2-02.1,
					 57-39.2-03.3,
					 57-39.2-04
North Dakota Administrative Code › Title 81 - Tax Commissioner › Article 81-04.1 - Sales and Use Taxes › Chapter 81-04.1-04 - Specific Occupations › Section 81-04.1-04-28 - Military - Army or navy personnel and veterans

Current through Supplement No. 393, July, 2024
Gross receipts from retail sales to persons in the army,
				  navy, or other service of the United States are subject to tax regardless of
				  whether the delivery of the merchandise is at the retailer's place of business
				  or elsewhere. Merchandise delivered to a military base is taxable. Gross
				  receipts from retail sales to all veterans are subject to tax.
General Authority: NDCC
					 57-39.2-19
Law Implemented: NDCC
					 57-39.2-01,
					 57-39.2-02.1,
					 57-39.2-03.2,
					 57-39.2-03.3
North Dakota Administrative Code › Title 81 - Tax Commissioner › Article 81-04.1 - Sales and Use Taxes › Chapter 81-04.1-04 - Specific Occupations › Section 81-04.1-04-29 - Minerals - Coal

Current through Supplement No. 393, July, 2024
Coal mined and sold in this state subject to the coal
				  severance tax is exempt from sales tax. Coal mined outside this state is not
				  subject to sales tax when sold in this state.
General Authority:
NDCC
					 57-39.2-19
Law Implemented:
NDCC
					 57-39.2-01,
					 57-39.2-02.1,
					 57-39.2-04,
					 57-61
North Dakota Administrative Code › Title 81 - Tax Commissioner › Article 81-04.1 - Sales and Use Taxes › Chapter 81-04.1-04 - Specific Occupations › Section 81-04.1-04-30 - Minerals - Coke and natural gas sold to industrial users

Current through Supplement No. 393, July, 2024
All sales of natural gas are exempt from sales tax. Sales to
				  industrial users of coke and other fuels not subject to a special tax are sales
				  at retail and subject to sales tax if they do not become an integral,
				  ingredient, or component part of a manufactured product sold at
				  retail.
General Authority:
NDCC
					 57-39.2-19
Law Implemented:
NDCC
					 57-39.2-01,
					 57-39.2-02.1,
					 57-39.2-04
North Dakota Administrative Code › Title 81 - Tax Commissioner › Article 81-04.1 - Sales and Use Taxes › Chapter 81-04.1-04 - Specific Occupations › Section 81-04.1-04-31 - Manufactured homes

Current through Supplement No. 393, July, 2024
Manufactured homes, not sold in conjunction with
				  installation, are tangible personal property subject to sales tax at a reduced
				  rate on the gross receipts. Installation of a manufactured home includes any
				  method established under North Dakota Century Code section
				  54-21.3-08. A manufacturer or
				  seller who permanently attaches manufactured homes to a foundation or provides
				  installation by any method established under North Dakota Century Code section
				  54-21.3-08 is subject to tax in
				  the same manner as a construction contractor and is liable for tax based on the
				  cost of materials to the manufacturer or seller.
Trade-ins are not to be deducted from the gross sales price
				  prior to application of the sales tax.
A manufactured home that is sold and will be installed in
				  another state is not subject to tax.
General Authority:
NDCC
					 57-39.2-19
Law Implemented:
NDCC
					 57-39.2-01,
					 57-39.2-02.1,
					 57-39.2-04
North Dakota Administrative Code › Title 81 - Tax Commissioner › Article 81-04.1 - Sales and Use Taxes › Chapter 81-04.1-04 - Specific Occupations › Section 81-04.1-04-32 - Manufactured homes - Sales and rentals

Current through Supplement No. 393, July, 2024
Leasing or renting manufactured homes for nonresidential
				  purposes is subject to sales tax. A manufactured home dealer using a
				  manufactured home as an office must pay sales or use tax based on the dealer's
				  cost. Sales tax is applied on the lease or rental of a new manufactured home at
				  a reduced rate. The lease or rental of a used manufactured home is not subject
				  to sales or use tax.
General Authority:
NDCC
					 57-39.2-19
Law Implemented:
NDCC
					 57-39.2-01,
					 57-39.2-02.1,
					 57-39.2-04
North Dakota Administrative Code › Title 81 - Tax Commissioner › Article 81-04.1 - Sales and Use Taxes › Chapter 81-04.1-04 - Specific Occupations › Section 81-04.1-04-33 - Moving and storage companies

Current through Supplement No. 393, July, 2024
Materials of a permanent and reusable nature are subject to
				  North Dakota sales tax when purchased by a moving or storage company. Materials
				  intended for one-time usage are subject to North Dakota sales tax when used to
				  pack, preserve, load, or store a shipment from one point in this state to
				  another. These materials are exempt from sales tax when used to pack, preserve,
				  load, or store a shipment from a point in this state to a point outside this
				  state.
General Authority: NDCC
					 57-39.2-19
Law Implemented: NDCC
					 57-39.2-01,
					 57-39.2-02.1,
					 57-39.2-04
North Dakota Administrative Code › Title 81 - Tax Commissioner › Article 81-04.1 - Sales and Use Taxes › Chapter 81-04.1-04 - Specific Occupations › Section 81-04.1-04-34 - Pawnbrokers

Current through Supplement No. 393, July, 2024
When a customer does not redeem property from a pawnbroker
				  within the statutory period, title passes to the pawnbroker who must collect
				  and remit the sales tax when the item is sold.
General Authority: NDCC
					 57-39.2-19
Law Implemented: NDCC
					 57-39.2-01,
					 57-39.2-02.1,
					 57-39.2-20
North Dakota Administrative Code › Title 81 - Tax Commissioner › Article 81-04.1 - Sales and Use Taxes › Chapter 81-04.1-04 - Specific Occupations › Section 81-04.1-04-35 - Pit operators - Sand and gravel - Truckers and haulers

Current through Supplement No. 393, July, 2024
Operators of sand and gravel pits are retailers and are
				  liable for sales tax on receipts from sales. Sales to truckers and haulers who
				  do not have an established place of business and are not engaged in the
				  business of selling at retail are taxable sales. When sand or gravel is
				  procured at the pit for delivery to one who has employed a trucker or hauler,
				  the operator of the pit must collect and remit the tax.
Sales to truckers and haulers who sell tangible personal
				  property are not taxable if the pit operator obtains a certificate of resale.
				  The trucker's or hauler's sales price, including the cost of delivery, is
				  subject to sales tax. When a pit operator agrees to deliver sand or gravel to
				  the purchaser's home, place of business, or other designated place, the entire
				  cost, including the cost of delivery, is subject to sales tax.
When sand or gravel is sold unsevered and is severed for the
				  purchaser's own use, the severing is subject to use tax. It is presumed that
				  the selling price is eight cents per ton of two thousand pounds [905
				  kilograms], and the tax must be computed upon this value unless the contrary is
				  shown.
When other minerals are severed and used by the person who
				  severs them, the severance is subject to use tax. The price upon which the tax
				  is based is the prevailing market price for such minerals in that geographic
				  area of the state.
General Authority: NDCC
					 57-39.2-19,
					 57-40.2-13
Law Implemented: NDCC
					 57-39.2-01,
					 57-39.2-02.1,
					 57-39.2-04,
					 57-39.2-10,
					 57-39.2-20,
					 57-40.2-01,
					 57-40.2-02.1,
					 57-40.2-05,
					 57-40.2-13
North Dakota Administrative Code › Title 81 - Tax Commissioner › Article 81-04.1 - Sales and Use Taxes › Chapter 81-04.1-04 - Specific Occupations › Section 81-04.1-04-36 - Picture framers

Current through Supplement No. 393, July, 2024
When a picture framer sells a frame and agrees to frame or
				  install a picture for a lump sum, the total gross receipts are subject to sales
				  tax. The gross receipts from services of installing a picture owned by a
				  customer into a frame owned by that customer are exempt from sales tax.
General Authority: NDCC
					 57-39.2-19
Law Implemented: NDCC
					 57-39.2-01,
					 57-39.2-02.1,
					 57-39.2-04
North Dakota Administrative Code › Title 81 - Tax Commissioner › Article 81-04.1 - Sales and Use Taxes › Chapter 81-04.1-04 - Specific Occupations › Section 81-04.1-04-37 - Photographers and photofinishers

Current through Supplement No. 393, July, 2024
Commercial photographers are the producers and sellers of
				  tangible personal property which is subject to sales tax.
Sitting or camera charges are not subject to sales tax if
				  they are separately stated and are reasonable in relation to the total charge.
A photographer selling tangible personal property such as
				  cameras, lenses, film, frames, photo equipment, and supplies may purchase them
				  for resale. Sales tax must be collected when these items are sold to customers.
When photofinishers develop and print pictures, they are
				  producing a completed article of tangible personal property and must collect
				  the tax on the total selling price. Photofinishers engaged in the processing of
				  color film who mount such film in frames are engaged in the production of
				  tangible personal property and must collect the tax on the total charge or
				  selling price.
The materials which become an integral part of the finished
				  product are not taxable to the photofinisher. Chemicals which are used in the
				  process of photofinishing and which do not become a part of the finished
				  product are subject to tax when purchased by the photofinisher.
Charges for developing movie films are subject to sales tax.
General Authority: NDCC
					 57-39.2-19
Law Implemented: NDCC
					 57-39.2-01
North Dakota Administrative Code › Title 81 - Tax Commissioner › Article 81-04.1 - Sales and Use Taxes › Chapter 81-04.1-04 - Specific Occupations › Section 81-04.1-04-38 - Printers, mimeographers, duplicators, and lithographers

Current through Supplement No. 393, July, 2024
Printers, mimeographers, duplicators, and lithographers are
				  engaged in producing tangible personal property, and sales of printed matter
				  are subject to tax. Tax applies to the full selling price of such property,
				  including cost of labor or service rendered in its production. A separate
				  charge made for addressing, folding, enclosing, and sealing is subject to sales
				  tax.
Commercial printing involving the use of United States
				  postcards or stamped envelopes purchased by the printer is taxed on the basis
				  of the selling price of the job, less the amount of postage on the postcards or
				  envelopes. Typesetting performed by a printer when title to the metal does not
				  pass to the customer is not subject to sales tax.
The sales of printed advertising brochures and pamphlets are
				  not taxable if labeled as an advertising supplement to a newspaper and
				  delivered to the newspaper for insertion and distribution.
Materials and supplies used by printers, mimeographers,
				  duplicators, lithographers, or newspaper publishers in their operations, which
				  do not become an ingredient or component part of the end product, are taxable
				  when purchased. If the printer sells these items after using them, it is a
				  casual sale and not subject to sales tax.
General Authority: NDCC
					 57-39.2-19
Law Implemented: NDCC
					 57-39.2-01,
					 57-39.2-02.1,
					 57-39.2-04
North Dakota Administrative Code › Title 81 - Tax Commissioner › Article 81-04.1 - Sales and Use Taxes › Chapter 81-04.1-04 - Specific Occupations › Section 81-04.1-04-39 - Rural electric cooperatives

Current through Supplement No. 393, July, 2024
Rural electric cooperatives are subject to sales or use taxes
				  on purchases made for final use or consumption. These organizations are also
				  required to collect the sales tax on all retail sales made by them.
General Authority: NDCC
					 57-39.2-19,
					 57-40.2-13
Law Implemented: NDCC
					 57-39.2-01,
					 57-39.2-02.1,
					 57-39.2-03.2,
					 57-39.2-03.3,
					 57-39.2-20,
					 57-40.2-01,
					 57-40.2-02.1,
					 57-40.2-03.2,
					 57-40.2-05,
					 57-40.2-06,
					 57-40.2-13
North Dakota Administrative Code › Title 81 - Tax Commissioner › Article 81-04.1 - Sales and Use Taxes › Chapter 81-04.1-04 - Specific Occupations › Section 81-04.1-04-41.1 - Communication service

Current through Supplement No. 393, July, 2024
1.
				The gross receipts from the sale of all communication services, including
				telecommunications services and ancillary services, provided in the state are
				subject to sales tax provided the communication service originates and
				terminates within the state's borders, regardless of where the billing for the
				service is made.
2. Taxable
				communication services include the following:
a. Telecommunications services;
b. Ancillary services; and
c. Access charges, including internet access
				charges billed to retail customers, unless otherwise prohibited by federal
				law.
North Dakota Administrative Code › Title 81 - Tax Commissioner › Article 81-04.1 - Sales and Use Taxes › Chapter 81-04.1-04 - Specific Occupations › Section 81-04.1-04-41.2 - Communication equipment

Current through Supplement No. 393, July, 2024
Tangible personal property used to provide a communication
				  service by a communication service provider, but that is not sold, leased, or
				  rented to a retail customer is taxable. Taxable charges include downpayments,
				  commission charges, or other service or handling charges applied in conjunction
				  with the sales, rental, or lease of tangible personal property.
Communication systems sold, leased, or rented to a retail
				  customer may include both material and equipment that are installed, attached,
				  or affixed to real property and material and equipment that remains tangible
				  personal property. The material and equipment installed, attached, or affixed
				  to real property is subject to sales or use tax based on the cost of the
				  material and equipment to the installer.
A communication system that includes material and equipment
				  installed, attached, or affixed to real property and material and equipment
				  remaining tangible personal property must be separately stated on the billing.
				  That portion of the billing representing the installation of material and
				  equipment into real property is subject to sales or use tax based on the cost
				  of the material and equipment and that portion remaining tangible personal
				  property is subject to sales tax based on the selling price to the final
				  consumer.
The purchase of telephone directories for distribution to
				  subscribers is not for resale and sales tax applies at the time of purchase.
General Authority: NDCC
					 57-39.2-19
Law Implemented: NDCC
					 57-39.2-01,
					 57-39.2-02.1,
					 57-39.2-04,
					 57-39.2-11,
					 57-39.2-19,
					 57-39.2-20
North Dakota Administrative Code › Title 81 - Tax Commissioner › Article 81-04.1 - Sales and Use Taxes › Chapter 81-04.1-04 - Specific Occupations › Section 81-04.1-04-42 - Signs - Sales, rental, and leasing

Current through Supplement No. 393, July, 2024
If, as a condition of sale, the sign is physically attached
				  by the seller to real property, the sale is not subject to tax. However, the
				  seller must pay sales tax when purchasing materials to construct the sign. The
				  lease or rental payments for use of any type of sign are subject to sales tax
				  unless the sign is attached to real property.
Sales of small signs, desk signs, plaques, posters, magnetic
				  signs, and similar products are subject to tax without a deduction for cost of
				  material or labor.
When a painter paints a sign on the painter's own personal
				  property and sells the finished product, it is subject to sales tax without any
				  deduction for cost of material or labor.
General Authority: NDCC
					 57-39.2-19
Law Implemented: NDCC
					 57-39.2-01,
					 57-39.2-02.1,
					 57-39.2-04
North Dakota Administrative Code › Title 81 - Tax Commissioner › Article 81-04.1 - Sales and Use Taxes › Chapter 81-04.1-04 - Specific Occupations › Section 81-04.1-04-43 - School - Students - Fraternities and sororities

Current through Supplement No. 393, July, 2024
Colleges, universities, or student fraternities or sororities
				  serving meals to students other than members, for which separate charges are
				  made, or operating canteens selling tangible personal property must collect and
				  remit sales tax.
College and university food service operations which provide
				  catering services are responsible for collecting and remitting sales tax on the
				  gross receipts from catering activities.
Student fraternities and sororities are not political
				  subdivisions or institutions of the state and are not exempt from sales tax on
				  purchases of tangible personal property for their own use.
General Authority: NDCC
					 57-39.2-19
Law Implemented: NDCC
					 57-39.2-01,
					 57-39.2-02.1,
					 57-39.2-03.2,
					 57-39.2-03.3,
					 57-39.2-04,
					 57-39.2-20
North Dakota Administrative Code › Title 81 - Tax Commissioner › Article 81-04.1 - Sales and Use Taxes › Chapter 81-04.1-04 - Specific Occupations › Section 81-04.1-04-44 - School - Students - Supplies

Current through Supplement No. 393, July, 2024
The term "school supplies" means only those items purchased
				  by a school for use by it in the classrooms, gymnasiums, athletic fields, and
				  offices to conduct its programs and courses of study and in operating and
				  maintaining the school plant. It does not include materials purchased to
				  construct a school building or other buildings. School or athletic supplies
				  sold directly to students by a retailer are not exempt from sales tax.
General Authority: NDCC
					 57-39.2-19
Law Implemented: NDCC
					 57-39.2-01,
					 57-39.2-02.1,
					 57-39.2-03.2,
					 57-39.2-03.3,
					 57-39.2-04
North Dakota Administrative Code › Title 81 - Tax Commissioner › Article 81-04.1 - Sales and Use Taxes › Chapter 81-04.1-04 - Specific Occupations › Section 81-04.1-04-45 - Transportation - Dining

Current through Supplement No. 393, July, 2024
Sales of tangible personal property on railway trains, club
				  cars, lounge cars, dining cars, or airlines operated in or through this state
				  are taxable if ordered or delivered within the boundaries of this state.
Food, meals, or alcoholic beverages included in the ticket
				  charge by an airline are not subject to sales tax. The airline may not purchase
				  such food, meals, or alcoholic beverages for resale, and all such purchases
				  which take place in this state are subject to sales tax.
General Authority: NDCC
					 57-39.2-19
Law Implemented: NDCC
					 57-39.2-01,
					 57-39.2-02.1,
					 57-39.2-03.2,
					 57-39.2-04