Partnertax.ai
Start free trial →

North Dakota Administrative Code Title 81 — Tax Commissioner

N.D. Admin. Code § 81-04.1-03-07

Sales to owners or operators of a building

Official textlegis.nd.govlast amended

Purchases of tangible personal property by an owner or operator of a building for tenants' use in alterations, repair, or convenience are subject to sales tax.

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

Report a problem

What's wrong?

Sent anonymously with this page's citation. No personal information is collected.
In this article (40 sections)
  1. 81-04.1-01-23.3 · Computer and telecommunications equipment
  2. 81-04.1-01-24 · Manufacturer's and retailer's federal excise tax
  3. 81-04.1-01-25 · Credit sales and bad debts
  4. 81-04.1-01-26 · Purchases subject to use tax
  5. 81-04.1-01-27 · Bookkeeping requirements
  6. 81-04.1-01-27.1 · Recordkeeping a sales and use tax transaction
  7. 81-04.1-01-28 · Coupons
  8. 81-04.1-01-29 · Calculation of tax
  9. 81-04.1-01-30 · Taxing separate articles
  10. 81-04.1-02-01 · Sales to the state of North Dakota, any subdivisions of…
  11. 81-04.1-02-02 · Contracts with governments
  12. 81-04.1-02-03 · Tangible personal property purchases - United States…
  13. 81-04.1-02-04 · Sales to federal corporations
  14. 81-04.1-03-01 · Sales to American Indians - Sales on an Indian…
  15. 81-04.1-03-01.1 · State-tribal tax administration agreement - Effect on…
  16. 81-04.1-03-02 · Sales by employers to employees
  17. 81-04.1-03-03 · Food and food products for human consumption
  18. 81-04.1-03-04 · Sales in interstate commerce
  19. 81-04.1-03-05 · Sales of legal tender coins, currency, and precious…
  20. 81-04.1-03-06 · Meal tickets and gift certificates
  21. 81-04.1-03-07 · Sales to owners or operators of a building
  22. 81-04.1-03-08 · Sales by trustees, receivers, executors, and…
  23. 81-04.1-03-09 · Sales of microfiche
  24. 81-04.1-03-10 · Mailing lists
  25. 81-04.1-03-11 · Computers - Hardware and software
  26. 81-04.1-03-12 · Sales by political parties and political committees
  27. 81-04.1-03-13 · Sales to a person from Montana
  28. 81-04.1-03-14 · Sales to residents of Canada
  29. 81-04.1-04-01 · Agriculture - Commercial chemicals and seeds for…
  30. 81-04.1-04-02 · Agriculture - Farm machinery and irrigation equipment -…
  31. 81-04.1-04-03 · Agriculture - Livestock and poultry feeds
  32. 81-04.1-04-04 · Amusement - Admission receipts - Public school districts
  33. 81-04.1-04-05 · Amusement - Fair operators and concessionaires
  34. 81-04.1-04-06 · Amusement - Games of chance
  35. 81-04.1-04-07 · Amusement - Materials purchased by religious,…
  36. 81-04.1-04-07.1 · Educational, religious, or charitable sales activities
  37. 81-04.1-04-08 · Amusement - Skating rinks
  38. 81-04.1-04-09 · Amusement - Tickets and admissions to places of…
  39. 81-04.1-04-10 · Vending machines
  40. 81-04.1-04-10.1 · Amusement - Coin-operated amusement devices
Full table of contents →