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North Dakota Administrative Code Title 81 — Tax Commissioner

N.D. Admin. Code § 81-04.1-02-02

Contracts with governments

Official textlegis.nd.govlast amended

A contractor performing contracts for the United States government, this state, counties, cities, villages, or any other municipal corporation in this state is not exempt from payment of the sales or use tax on materials and supplies used by the contractor to carry out the contracts.

Amendment history

History: Effective June 1, 1984. General Authority: NDCC 57-39.2-19, 57-40.2-13 Law Implemented: NDCC 57-39.2-01, 57-39.2-02.1, 57-39.2-04, 57-39.2-10, 57-39.2-20,

Source: view the official PDF

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