Purpose

The retail sales tax is imposed on the gross receipts of retail sales of tangible personal property within North Dakota. The statutes governing sales tax in North Dakota are found in North Dakota Century Code chapter 57-39.2. The use tax is imposed on the storage, use, or consumption of tangible personal property in North Dakota. If property is purchased at retail for use, storage, or consumption in North Dakota and is not subject to sales tax in North Dakota, it is subject to use tax. The statutes governing use tax in North Dakota are found in North Dakota Century Code chapter 57-40.2. The purpose of the administrative rules covering sales and use tax in North Dakota is to define and expand upon the relevant statutes in the North Dakota Century Code. Therefore, these rules are to be used in conjunction with relevant statutes.