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North Dakota Administrative Code Title 81 — Tax Commissioner

N.D. Admin. Code § 81-04.1-01-15

Certificate of resale

Official textlegis.nd.govlast amended

Receipts from the sale of tangible personal property for the purpose of resale by the purchaser are not subject to sales tax if the buyer furnishes a North Dakota resale certificate, the multistate tax commission uniform sales and use tax certificate, or a certificate of exemption authorized by the streamlined sales tax agreement. A new certificate is not needed for each sale, but the seller must have a signed certificate from all customers who buy for resale. If a seller claims a sale as a sale for resale, and it is determined that such sale is not exempt, any tax and penalty due thereon will be collected from the buyer. Whenever a person submits a false certificate to a seller, the person submitting the false certificate is liable for any tax and penalties which attach on the sale.

Amendment history

History: Effective June 1, 1984; amended effective April 1, 2006. General Authority: NDCC 57-39.2-19 Law Implemented: NDCC 57-39.2-01, 57-39.2-02.1, 57-39.2-03.2, 57-39.2-03.3, 57-39.2-04, 57-39.2-10, 57-39.4-18

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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