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North Dakota Administrative Code Title 81 — Tax Commissioner

N.D. Admin. Code § 81-04.1-04-19

Blacksmith and machine shops

Official textlegis.nd.govlast amended

When a blacksmith or machine shop makes or fabricates and sells a finished article to a customer, the sales tax applies to the full selling price of such article, with no deduction for labor or material used.

Amendment history

History: Effective June 1, 1984. General Authority: NDCC 57-39.2-19, 57-40.2-13 Law Implemented: NDCC 57-39.2-01, 57-39.2-02.1, 57-39.2-04, 57-39.2-11

Source: view the official PDF

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