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North Dakota Administrative Code Title 81 — Tax Commissioner

N.D. Admin. Code § 81-04.1-04-24

Health - Hospitals and infirmaries

Official textlegis.nd.govlast amended

Health institutions operating cafeterias, gift shops, or novelty shops open to the public are required to collect and remit sales tax on their gross receipts. If the cafeteria is operated solely for convenience of the staff, the proceeds are not subject to tax. Sales to these institutions of food supplies used in the cafeteria operation and sales of inventory for gift shops or novelty shop purposes are sales for processing or resale and are not subject to tax. Hospital sales of lodging accommodations to nonpatients, including sales to families of registered patients, are subject to sales tax.

Amendment history

History: Effective June 1, 1984; amended effective March 1, 1988. 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, 57-39.2-20, 57-40.2-01, 57-40.2-02.1, 57-40.2-03.2, 57-40.2-05, 57-40.2-07, 57-40.2-09, 57-40.2-13

Source: view the official PDF

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In this article (40 sections)
  1. 81-04.1-04-07 · Amusement - Materials purchased by religious,…
  2. 81-04.1-04-07.1 · Educational, religious, or charitable sales activities
  3. 81-04.1-04-08 · Amusement - Skating rinks
  4. 81-04.1-04-09 · Amusement - Tickets and admissions to places of…
  5. 81-04.1-04-10 · Vending machines
  6. 81-04.1-04-10.1 · Amusement - Coin-operated amusement devices
  7. 81-04.1-04-11 · Auctions - Auctioneers, agents, and public auctions
  8. 81-04.1-04-12 · Auctions - Foreclosure sales
  9. 81-04.1-04-13 · Automobiles - Sales
  10. 81-04.1-04-14 · Automobiles - Tire and tube repairing
  11. 81-04.1-04-15 · Automobiles - Washing, waxing, and lubrication
  12. 81-04.1-04-16 · Banks - Federal and state credit unions
  13. 81-04.1-04-17 · Banks - Purchases and sales by national banks, state…
  14. 81-04.1-04-18 · Banks - Sales by loan or finance companies
  15. 81-04.1-04-19 · Blacksmith and machine shops
  16. 81-04.1-04-20 · Contractors
  17. 81-04.1-04-20.1 · Highway contractor's tax
  18. 81-04.1-04-21 · Florists and nurserymen
  19. 81-04.1-04-22 · Funeral homes - Memorial stones
  20. 81-04.1-04-23 · Health - Drugstores, druggists, and pharmacists
  21. 81-04.1-04-24 · Health - Hospitals and infirmaries
  22. 81-04.1-04-25 · Health - Physicians
  23. 81-04.1-04-26 · Hotel, restaurant, and lodging
  24. 81-04.1-04-27 · Laundries and drycleaners
  25. 81-04.1-04-28 · Military - Army or navy personnel and veterans
  26. 81-04.1-04-29 · Minerals - Coal
  27. 81-04.1-04-30 · Minerals - Coke and natural gas sold to industrial users
  28. 81-04.1-04-31 · Manufactured homes
  29. 81-04.1-04-32 · Manufactured homes - Sales and rentals
  30. 81-04.1-04-33 · Moving and storage companies
  31. 81-04.1-04-34 · Pawnbrokers
  32. 81-04.1-04-35 · Pit operators - Sand and gravel - Truckers and haulers
  33. 81-04.1-04-36 · Picture framers
  34. 81-04.1-04-37 · Photographers and photofinishers
  35. 81-04.1-04-38 · Printers, mimeographers, duplicators, and lithographers
  36. 81-04.1-04-39 · Rural electric cooperatives
  37. 81-04.1-04-40 · Rentals and rental agencies
  38. 81-04.1-04-41 · Telephone companies
  39. 81-04.1-04-41.1 · Communication service
  40. 81-04.1-04-41.2 · Communication equipment
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