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North Dakota Administrative Code Title 81 — Tax Commissioner

N.D. Admin. Code § 81-04.1-04-23

Health - Drugstores, druggists, and pharmacists

Official textlegis.nd.govlast amended

Druggists and pharmacists selling nonprescription medicines and merchandise are liable for the collection and remittance of sales tax on the gross receipts from 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, 57-39.2-04, 57-39.2-20

Source: view the official PDF

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In this article (40 sections)
  1. 81-04.1-04-06 · Amusement - Games of chance
  2. 81-04.1-04-07 · Amusement - Materials purchased by religious,…
  3. 81-04.1-04-07.1 · Educational, religious, or charitable sales activities
  4. 81-04.1-04-08 · Amusement - Skating rinks
  5. 81-04.1-04-09 · Amusement - Tickets and admissions to places of…
  6. 81-04.1-04-10 · Vending machines
  7. 81-04.1-04-10.1 · Amusement - Coin-operated amusement devices
  8. 81-04.1-04-11 · Auctions - Auctioneers, agents, and public auctions
  9. 81-04.1-04-12 · Auctions - Foreclosure sales
  10. 81-04.1-04-13 · Automobiles - Sales
  11. 81-04.1-04-14 · Automobiles - Tire and tube repairing
  12. 81-04.1-04-15 · Automobiles - Washing, waxing, and lubrication
  13. 81-04.1-04-16 · Banks - Federal and state credit unions
  14. 81-04.1-04-17 · Banks - Purchases and sales by national banks, state…
  15. 81-04.1-04-18 · Banks - Sales by loan or finance companies
  16. 81-04.1-04-19 · Blacksmith and machine shops
  17. 81-04.1-04-20 · Contractors
  18. 81-04.1-04-20.1 · Highway contractor's tax
  19. 81-04.1-04-21 · Florists and nurserymen
  20. 81-04.1-04-22 · Funeral homes - Memorial stones
  21. 81-04.1-04-23 · Health - Drugstores, druggists, and pharmacists
  22. 81-04.1-04-24 · Health - Hospitals and infirmaries
  23. 81-04.1-04-25 · Health - Physicians
  24. 81-04.1-04-26 · Hotel, restaurant, and lodging
  25. 81-04.1-04-27 · Laundries and drycleaners
  26. 81-04.1-04-28 · Military - Army or navy personnel and veterans
  27. 81-04.1-04-29 · Minerals - Coal
  28. 81-04.1-04-30 · Minerals - Coke and natural gas sold to industrial users
  29. 81-04.1-04-31 · Manufactured homes
  30. 81-04.1-04-32 · Manufactured homes - Sales and rentals
  31. 81-04.1-04-33 · Moving and storage companies
  32. 81-04.1-04-34 · Pawnbrokers
  33. 81-04.1-04-35 · Pit operators - Sand and gravel - Truckers and haulers
  34. 81-04.1-04-36 · Picture framers
  35. 81-04.1-04-37 · Photographers and photofinishers
  36. 81-04.1-04-38 · Printers, mimeographers, duplicators, and lithographers
  37. 81-04.1-04-39 · Rural electric cooperatives
  38. 81-04.1-04-40 · Rentals and rental agencies
  39. 81-04.1-04-41 · Telephone companies
  40. 81-04.1-04-41.1 · Communication service
Full table of contents →