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North Dakota Administrative Code Title 81 — Tax Commissioner

N.D. Admin. Code § 81-04.1-03-05

Sales of legal tender coins, currency, and precious metals

Official textlegis.nd.govlast amended

Coins or currency issued as legal tender by foreign nations are exempt from sales tax. Sales of precious metal that has been refined to a purity of not less than nine hundred ninety-nine parts per one thousand and is in such form or condition that its value depends upon its precious metal content and not its form are exempt from sales tax.

Amendment history

History: Effective June 1, 1984; amended effective July 1, 1985; April 1, 2006. General Authority: NDCC 57-39.2-10 Law Implemented: NDCC 57-39.2-01, 57-39.2-02.1, 57-39.2-04

Source: view the official PDF

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In this article (40 sections)
  1. 81-04.1-01-23.1 · Recyclers
  2. 81-04.1-01-23.2 · Agricultural commodity processing facility
  3. 81-04.1-01-23.3 · Computer and telecommunications equipment
  4. 81-04.1-01-24 · Manufacturer's and retailer's federal excise tax
  5. 81-04.1-01-25 · Credit sales and bad debts
  6. 81-04.1-01-26 · Purchases subject to use tax
  7. 81-04.1-01-27 · Bookkeeping requirements
  8. 81-04.1-01-27.1 · Recordkeeping a sales and use tax transaction
  9. 81-04.1-01-28 · Coupons
  10. 81-04.1-01-29 · Calculation of tax
  11. 81-04.1-01-30 · Taxing separate articles
  12. 81-04.1-02-01 · Sales to the state of North Dakota, any subdivisions of…
  13. 81-04.1-02-02 · Contracts with governments
  14. 81-04.1-02-03 · Tangible personal property purchases - United States…
  15. 81-04.1-02-04 · Sales to federal corporations
  16. 81-04.1-03-01 · Sales to American Indians - Sales on an Indian…
  17. 81-04.1-03-01.1 · State-tribal tax administration agreement - Effect on…
  18. 81-04.1-03-02 · Sales by employers to employees
  19. 81-04.1-03-03 · Food and food products for human consumption
  20. 81-04.1-03-04 · Sales in interstate commerce
  21. 81-04.1-03-05 · Sales of legal tender coins, currency, and precious…
  22. 81-04.1-03-06 · Meal tickets and gift certificates
  23. 81-04.1-03-07 · Sales to owners or operators of a building
  24. 81-04.1-03-08 · Sales by trustees, receivers, executors, and…
  25. 81-04.1-03-09 · Sales of microfiche
  26. 81-04.1-03-10 · Mailing lists
  27. 81-04.1-03-11 · Computers - Hardware and software
  28. 81-04.1-03-12 · Sales by political parties and political committees
  29. 81-04.1-03-13 · Sales to a person from Montana
  30. 81-04.1-03-14 · Sales to residents of Canada
  31. 81-04.1-04-01 · Agriculture - Commercial chemicals and seeds for…
  32. 81-04.1-04-02 · Agriculture - Farm machinery and irrigation equipment -…
  33. 81-04.1-04-03 · Agriculture - Livestock and poultry feeds
  34. 81-04.1-04-04 · Amusement - Admission receipts - Public school districts
  35. 81-04.1-04-05 · Amusement - Fair operators and concessionaires
  36. 81-04.1-04-06 · Amusement - Games of chance
  37. 81-04.1-04-07 · Amusement - Materials purchased by religious,…
  38. 81-04.1-04-07.1 · Educational, religious, or charitable sales activities
  39. 81-04.1-04-08 · Amusement - Skating rinks
  40. 81-04.1-04-09 · Amusement - Tickets and admissions to places of…
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