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North Dakota Administrative Code Title 81 — Tax Commissioner

N.D. Admin. Code § 81-04.1-01-16

Casual or occasional sales

Official textlegis.nd.gov

Casual or occasional sales made by an individual are not subject to sales tax. Sales made in the course of a regularly conducted business are subject to sales tax. The following are retailers who must collect and remit sales tax:

# 1.

The auctioneer who auctions the belongings of several undisclosed individuals at a public auction.

# 2.

Persons who buy antiques from others and offer them for sale at a public auction or through a private sale.

# 3.

Persons who conduct permanent rummage sales through which they dispose of the property of others. A retailer may not claim a casual sale if the property sold is similar to property sold by the retailer in the regular course of business. A person selling one's own products occasionally is making casual sales, and such sales are not taxable. Sales of such number, volume, or frequency as to indicate that the sale is not a casual or isolated one are subject to tax. The sale of capital assets, such as equipment, machinery, and furnishings which are not sold as inventory, shall be deemed outside the regular course of a business and deemed to be a casual sale and no sales tax is due. If the business being sold is a retail business and the business will be sold in its entirety by the owner, the inventory is considered to be sold for resale while the sale of the other business assets is considered to be a casual sale. Sale of a retail inventory through auction is subject to section

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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