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North Dakota Administrative Code Title 81 — Tax Commissioner

N.D. Admin. Code § 81-04.1-04-15

Automobiles - Washing, waxing, and lubrication

Official textlegis.nd.govlast amended

If lubricants are sold separately from the rendering of lubrication service, and the customer is billed separately for greases or lubricants, the tax applies upon the gross receipts from such sale. Receipts from coin-operated automobile washes are not 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, 57-39.2-04

Source: view the official PDF

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In this article (40 sections)
  1. 81-04.1-03-11 · Computers - Hardware and software
  2. 81-04.1-03-12 · Sales by political parties and political committees
  3. 81-04.1-03-13 · Sales to a person from Montana
  4. 81-04.1-03-14 · Sales to residents of Canada
  5. 81-04.1-04-01 · Agriculture - Commercial chemicals and seeds for…
  6. 81-04.1-04-02 · Agriculture - Farm machinery and irrigation equipment -…
  7. 81-04.1-04-03 · Agriculture - Livestock and poultry feeds
  8. 81-04.1-04-04 · Amusement - Admission receipts - Public school districts
  9. 81-04.1-04-05 · Amusement - Fair operators and concessionaires
  10. 81-04.1-04-06 · Amusement - Games of chance
  11. 81-04.1-04-07 · Amusement - Materials purchased by religious,…
  12. 81-04.1-04-07.1 · Educational, religious, or charitable sales activities
  13. 81-04.1-04-08 · Amusement - Skating rinks
  14. 81-04.1-04-09 · Amusement - Tickets and admissions to places of…
  15. 81-04.1-04-10 · Vending machines
  16. 81-04.1-04-10.1 · Amusement - Coin-operated amusement devices
  17. 81-04.1-04-11 · Auctions - Auctioneers, agents, and public auctions
  18. 81-04.1-04-12 · Auctions - Foreclosure sales
  19. 81-04.1-04-13 · Automobiles - Sales
  20. 81-04.1-04-14 · Automobiles - Tire and tube repairing
  21. 81-04.1-04-15 · Automobiles - Washing, waxing, and lubrication
  22. 81-04.1-04-16 · Banks - Federal and state credit unions
  23. 81-04.1-04-17 · Banks - Purchases and sales by national banks, state…
  24. 81-04.1-04-18 · Banks - Sales by loan or finance companies
  25. 81-04.1-04-19 · Blacksmith and machine shops
  26. 81-04.1-04-20 · Contractors
  27. 81-04.1-04-20.1 · Highway contractor's tax
  28. 81-04.1-04-21 · Florists and nurserymen
  29. 81-04.1-04-22 · Funeral homes - Memorial stones
  30. 81-04.1-04-23 · Health - Drugstores, druggists, and pharmacists
  31. 81-04.1-04-24 · Health - Hospitals and infirmaries
  32. 81-04.1-04-25 · Health - Physicians
  33. 81-04.1-04-26 · Hotel, restaurant, and lodging
  34. 81-04.1-04-27 · Laundries and drycleaners
  35. 81-04.1-04-28 · Military - Army or navy personnel and veterans
  36. 81-04.1-04-29 · Minerals - Coal
  37. 81-04.1-04-30 · Minerals - Coke and natural gas sold to industrial users
  38. 81-04.1-04-31 · Manufactured homes
  39. 81-04.1-04-32 · Manufactured homes - Sales and rentals
  40. 81-04.1-04-33 · Moving and storage companies
Full table of contents →