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North Dakota Administrative Code Title 81 — Tax Commissioner

N.D. Admin. Code § 81-04.1-02-01

Sales to the state of North Dakota, any subdivisions of North Dakota, and sales by municipal corporations

Official textlegis.nd.govlast amended

Gross receipts from sales of tangible personal property or from furnishing taxable services to this state or any of its political subdivisions, departments, agencies, or institutions are exempt from sales tax. Retail sales or furnishing of services to the public by any state, subdivisions, departments, or institutions of any state, are subject to sales tax.

Amendment history

History: Effective June 1, 1984; amended effective August 1, 1994; July 1,1998. General Authority: NDCC 57-39.2-19, 57-40.2-13; S.L. 1993, Ch. 561 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; S.L. 1993, ch. 561

Source: view the official PDF

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In this article (40 sections)
  1. 81-04.1-01-15 · Certificate of resale
  2. 81-04.1-01-16 · Casual or occasional sales
  3. 81-04.1-01-17 · Used or secondhand tangible personal property
  4. 81-04.1-01-18 · Goods on consignment
  5. 81-04.1-01-19 · Sale of traded-in property
  6. 81-04.1-01-20 · Repossessed and returned property
  7. 81-04.1-01-21 · Articles made to order
  8. 81-04.1-01-22 · Services
  9. 81-04.1-01-23 · Manufacturing machinery and equipment
  10. 81-04.1-01-23.1 · Recyclers
  11. 81-04.1-01-23.2 · Agricultural commodity processing facility
  12. 81-04.1-01-23.3 · Computer and telecommunications equipment
  13. 81-04.1-01-24 · Manufacturer's and retailer's federal excise tax
  14. 81-04.1-01-25 · Credit sales and bad debts
  15. 81-04.1-01-26 · Purchases subject to use tax
  16. 81-04.1-01-27 · Bookkeeping requirements
  17. 81-04.1-01-27.1 · Recordkeeping a sales and use tax transaction
  18. 81-04.1-01-28 · Coupons
  19. 81-04.1-01-29 · Calculation of tax
  20. 81-04.1-01-30 · Taxing separate articles
  21. 81-04.1-02-01 · Sales to the state of North Dakota, any subdivisions of…
  22. 81-04.1-02-02 · Contracts with governments
  23. 81-04.1-02-03 · Tangible personal property purchases - United States…
  24. 81-04.1-02-04 · Sales to federal corporations
  25. 81-04.1-03-01 · Sales to American Indians - Sales on an Indian…
  26. 81-04.1-03-01.1 · State-tribal tax administration agreement - Effect on…
  27. 81-04.1-03-02 · Sales by employers to employees
  28. 81-04.1-03-03 · Food and food products for human consumption
  29. 81-04.1-03-04 · Sales in interstate commerce
  30. 81-04.1-03-05 · Sales of legal tender coins, currency, and precious…
  31. 81-04.1-03-06 · Meal tickets and gift certificates
  32. 81-04.1-03-07 · Sales to owners or operators of a building
  33. 81-04.1-03-08 · Sales by trustees, receivers, executors, and…
  34. 81-04.1-03-09 · Sales of microfiche
  35. 81-04.1-03-10 · Mailing lists
  36. 81-04.1-03-11 · Computers - Hardware and software
  37. 81-04.1-03-12 · Sales by political parties and political committees
  38. 81-04.1-03-13 · Sales to a person from Montana
  39. 81-04.1-03-14 · Sales to residents of Canada
  40. 81-04.1-04-01 · Agriculture - Commercial chemicals and seeds for…
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