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North Dakota Administrative Code Title 81 — Tax Commissioner

N.D. Admin. Code § 81-04.1-04-18

Banks - Sales by loan or finance companies

Official textlegis.nd.govlast amended

Companies which repossess or acquire tangible personal property in connection with their loan or finance business and sell such tangible personal property at retail are required to hold a retail sales tax permit and collect and remit sales tax on such sales.

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, 57-39.2-14, 57-39.2-20

Source: view the official PDF

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