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North Dakota Administrative Code Title 81 — Tax Commissioner

N.D. Admin. Code § 81-04.1-02-03

Tangible personal property purchases - United States government

Official textlegis.nd.govlast amended

Except as provided by Congress, the United States government is not required to collect sales tax when making a sale. However, the purchaser of taxable tangible personal property or services from the United States government must report and remit the sales or use tax.

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, 57-39.2-03.2, 57-39.2-03.3, 57-39.2-04,

Source: view the official PDF

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