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North Dakota Administrative Code Title 81 — Tax Commissioner

N.D. Admin. Code § 81-04.1-01-04

Permits

Official textlegis.nd.govlast amended

A sales tax permit will not be issued to a person not engaged in a retail business for the purpose of permitting that person to purchase at wholesale or to purchase without payment of sales tax to the seller.

Amendment history

History: Effective June 1, 1984. General Authority: NDCC 57-39.2-19 Law Implemented: NDCC 57-39.2-14

Source: view the official PDF

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In this article (40 sections)
  1. 81-04.1-01-01 · Purpose
  2. 81-04.1-01-02 · Confidential information
  3. 81-04.1-01-03 · Taxable sales - Engaging in business
  4. 81-04.1-01-03.1 · Definitions
  5. 81-04.1-01-04 · Permits
  6. 81-04.1-01-05 · Direct payment permits
  7. 81-04.1-01-06 · Sale of business - Permit not transferable
  8. 81-04.1-01-07 · Change of location
  9. 81-04.1-01-08 · Deduction for administrative expense
  10. 81-04.1-01-08.1 · Monthly sales tax returns
  11. 81-04.1-01-09 · Deposits or prepayments on purchase price of tangible…
  12. 81-04.1-01-09.1 · Effect of rate changes
  13. 81-04.1-01-10 · Freight, delivery, and other transportation charges
  14. 81-04.1-01-11 · Finance or carrying charges
  15. 81-04.1-01-12 · Processing
  16. 81-04.1-01-13 · Containers, wrapping materials, cartons, string
  17. 81-04.1-01-14 · Receipts from sales of taxable materials, supplies, and…
  18. 81-04.1-01-15 · Certificate of resale
  19. 81-04.1-01-16 · Casual or occasional sales
  20. 81-04.1-01-17 · Used or secondhand tangible personal property
  21. 81-04.1-01-18 · Goods on consignment
  22. 81-04.1-01-19 · Sale of traded-in property
  23. 81-04.1-01-20 · Repossessed and returned property
  24. 81-04.1-01-21 · Articles made to order
  25. 81-04.1-01-22 · Services
  26. 81-04.1-01-23 · Manufacturing machinery and equipment
  27. 81-04.1-01-23.1 · Recyclers
  28. 81-04.1-01-23.2 · Agricultural commodity processing facility
  29. 81-04.1-01-23.3 · Computer and telecommunications equipment
  30. 81-04.1-01-24 · Manufacturer's and retailer's federal excise tax
  31. 81-04.1-01-25 · Credit sales and bad debts
  32. 81-04.1-01-26 · Purchases subject to use tax
  33. 81-04.1-01-27 · Bookkeeping requirements
  34. 81-04.1-01-27.1 · Recordkeeping a sales and use tax transaction
  35. 81-04.1-01-28 · Coupons
  36. 81-04.1-01-29 · Calculation of tax
  37. 81-04.1-01-30 · Taxing separate articles
  38. 81-04.1-02-01 · Sales to the state of North Dakota, any subdivisions of…
  39. 81-04.1-02-02 · Contracts with governments
  40. 81-04.1-02-03 · Tangible personal property purchases - United States…
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