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North Dakota Administrative Code Title 81 — Tax Commissioner

N.D. Admin. Code § 81-04.1-01-14

Receipts from sales of taxable materials, supplies, and services

Official textlegis.nd.govlast amended

Receipts from sales of taxable materials, supplies, and services to retail stores for their own use in maintenance, advertising, and office use are not for resale and are subject to sales tax. The retailer must pay tax on all items for final use when purchasing them from the supplier. If the retailer fails to pay the tax when buying these items, the retailer must report them on the retailer's regular sales and use tax return for the filing period in which the items were purchased.

Amendment history

History: Effective June 1, 1984. General Authority: NDCC 57-39.2-19 Law Implemented: NDCC 57-39.2-01, 57-39.2-02.1, 57-39.2-03.2, 57-39.2-07

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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