North Dakota Administrative Code Title 81 — Tax Commissioner

N.D. Admin. Code § 81-04.1-01-03.1

Definitions

Official textlegis.nd.govlast amended Nov 01, 1991

Any person having nexus in North Dakota and making taxable sales in or making taxable sales having a destination in North Dakota must obtain a North Dakota sales and use tax permit from the tax commissioner and collect and remit tax on these sales. For purposes of implementing subsection 8 of North Dakota Century Code section 57-39.2-01 and subsection 6 of North Dakota Century Code section 57-40.2-01, unless the context otherwise requires:

# 1.

"Advertisement" means any message by which a retailer solicits retail sales of tangible personal property. It includes but is not limited to: a. Each transmittance, by United States mail, common carrier or otherwise, of a printed sales solicitation message in the form of a bulk mailing or bulk delivery, a sales catalog, brochure, advertising flier, billing or package insert, or similar publication or device. b. Each transmittance of a sales solicitation message by space advertising in a newspaper, magazine, or other publication, which is local, regional, or national in nature. c. Each transmittance of a sales solicitation message by radio, television, telephone, telegraph, computer data base, or by cable, optic, microwave or other electronic means, or by any other communications means.

# 2.

"Destination" means the location to which the delivery of tangible personal property is made by a retailer or the retailer's agent.

# 3.

"Regular or systematic solicitation" means three or more separate transmittances of any advertisement or advertisements during a testing period.

# 4.

"Separate transmittance" means any transmittance of an advertisement during any twenty-four-hour period.

# 5.

"Solicitation" means: a. Offering, by advertisement, to make a taxable sale with a destination in North Dakota. b. Inviting offers to purchase tangible personal property for delivery in North Dakota.

# 6.

"Taxable sale" means a sale made by a retailer or a retailer maintaining a place of business in this state to purchasers for final use or consumption and not for resale or processing.

# 7.

"Testing period", with respect to the determination of whether a person is required to obtain a permit and collect use tax as a retailer for tax periods commencing on or after the effective date of this section, means the twelve-month period ending on September thirtieth of the preceding calendar year.

Amendment history

History: Effective November 1, 1987; amended effective March 1, 1988; November 1, 1991. General Authority: NDCC 57-39.2-19, 57-40.2-13 Law Implemented: NDCC 57-39.2-19, 57-40.2-01

Source: view the official PDF

In this article (40 sections)

Full table of contents →