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North Dakota Administrative Code Title 81 — Tax Commissioner

N.D. Admin. Code § 81-04.1-01-21

Articles made to order

Official textlegis.nd.govlast amended

When manufacturers, fabricators, or retailers agree to furnish the material and fabricate articles of tangible personal property, the total receipts from the sale of such articles are subject to sales tax. These businesses may not deduct labor or service costs of fabrication or production from the sales tax base even though such charges are billed to customers apart from charges for materials.

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

Source: view the official PDF

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In this article (40 sections)
  1. 81-04.1-01-03.1 · Definitions
  2. 81-04.1-01-04 · Permits
  3. 81-04.1-01-05 · Direct payment permits
  4. 81-04.1-01-06 · Sale of business - Permit not transferable
  5. 81-04.1-01-07 · Change of location
  6. 81-04.1-01-08 · Deduction for administrative expense
  7. 81-04.1-01-08.1 · Monthly sales tax returns
  8. 81-04.1-01-09 · Deposits or prepayments on purchase price of tangible…
  9. 81-04.1-01-09.1 · Effect of rate changes
  10. 81-04.1-01-10 · Freight, delivery, and other transportation charges
  11. 81-04.1-01-11 · Finance or carrying charges
  12. 81-04.1-01-12 · Processing
  13. 81-04.1-01-13 · Containers, wrapping materials, cartons, string
  14. 81-04.1-01-14 · Receipts from sales of taxable materials, supplies, and…
  15. 81-04.1-01-15 · Certificate of resale
  16. 81-04.1-01-16 · Casual or occasional sales
  17. 81-04.1-01-17 · Used or secondhand tangible personal property
  18. 81-04.1-01-18 · Goods on consignment
  19. 81-04.1-01-19 · Sale of traded-in property
  20. 81-04.1-01-20 · Repossessed and returned property
  21. 81-04.1-01-21 · Articles made to order
  22. 81-04.1-01-22 · Services
  23. 81-04.1-01-23 · Manufacturing machinery and equipment
  24. 81-04.1-01-23.1 · Recyclers
  25. 81-04.1-01-23.2 · Agricultural commodity processing facility
  26. 81-04.1-01-23.3 · Computer and telecommunications equipment
  27. 81-04.1-01-24 · Manufacturer's and retailer's federal excise tax
  28. 81-04.1-01-25 · Credit sales and bad debts
  29. 81-04.1-01-26 · Purchases subject to use tax
  30. 81-04.1-01-27 · Bookkeeping requirements
  31. 81-04.1-01-27.1 · Recordkeeping a sales and use tax transaction
  32. 81-04.1-01-28 · Coupons
  33. 81-04.1-01-29 · Calculation of tax
  34. 81-04.1-01-30 · Taxing separate articles
  35. 81-04.1-02-01 · Sales to the state of North Dakota, any subdivisions of…
  36. 81-04.1-02-02 · Contracts with governments
  37. 81-04.1-02-03 · Tangible personal property purchases - United States…
  38. 81-04.1-02-04 · Sales to federal corporations
  39. 81-04.1-03-01 · Sales to American Indians - Sales on an Indian…
  40. 81-04.1-03-01.1 · State-tribal tax administration agreement - Effect on…
Full table of contents →