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North Dakota Administrative Code Title 81 — Tax Commissioner

N.D. Admin. Code § 81-04.1-03-06

Meal tickets and gift certificates

Official textlegis.nd.govlast amended

A meal ticket or gift certificate is not subject to sales tax when it is sold to the consumer. Sales tax is added when the meals or merchandise are purchased.

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

Source: view the official PDF

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