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North Dakota Administrative Code Title 81 — Tax Commissioner

N.D. Admin. Code § 81-04.1-04-21

Florists and nurserymen

Official textlegis.nd.govlast amended

When the seller transplants for the buyer, the transaction is as an installation into real property, and the tax is computed on the cost of the merchandise. When florists conduct transactions through a florists' telegraphy delivery association, the following rules apply:

# 1.

On all orders taken by a North Dakota florist and sent to a second florist for delivery in any state, the sending florist is liable for sales tax on the receipts for the total amount collected from the customer.

# 2.

When North Dakota florists receive telegraphic instructions from florists located within or outside of this state, the receiving florist is not liable for 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, 57-39.2-20

Source: view the official PDF

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