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North Dakota Administrative Code Title 81 — Tax Commissioner

N.D. Admin. Code § 81-04.1-02-04

Sales to federal corporations

Official textlegis.nd.govlast amended

Federal statutes creating the following corporations contain provisions which have been construed by the United States supreme court as exempt from sales or use tax.

# 1.

Federal land banks.

# 2.

Federal deposit insurance corporation.

# 3.

Homeowners loan corporation.

# 4.

Federal farm mortgage corporation. 1 5. Federal home loan banks. 6. Reconstruction-finance corporation. 7. American national red cross. 8. Federal credit unions.

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, 57-39.2-04, 57-40.2-04 2

Source: view the official PDF

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