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North Dakota Administrative Code Title 81 — Tax Commissioner

N.D. Admin. Code § 81-04.1-01-10

Freight, delivery, and other transportation charges

Official textlegis.nd.govlast amended

Freight, delivery, and other transportation charges are considered part of the selling price. If the sale is taxable, the freight, delivery, and other transportation charges that are part of the sale and billed by the seller are taxable. If the product being delivered is exempt from sales tax, then freight, delivery, and other transportation charges are also exempt. Delivery charges billed directly to the customer by delivery services that are not making the sale of tangible personal property remain exempt from sales and use tax.

Amendment history

History: Effective June 1, 1984; amended effective April 1, 2006. 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, 57-39.2-04, 57-40.2-01, 57-40.2-02.1, 57-40.2-04, 57-40.2-13

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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