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North Dakota Administrative Code Title 81 — Tax Commissioner

N.D. Admin. Code § 81-04.1-04-25

Health - Physicians

Official textlegis.nd.govlast amended

Drugs prescribed, compounded, and sold by a physician are not subject to sales 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, 57-39.2-04, 57-39.2-20

Source: view the official PDF

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In this article (40 sections)
  1. 81-04.1-04-07.1 · Educational, religious, or charitable sales activities
  2. 81-04.1-04-08 · Amusement - Skating rinks
  3. 81-04.1-04-09 · Amusement - Tickets and admissions to places of…
  4. 81-04.1-04-10 · Vending machines
  5. 81-04.1-04-10.1 · Amusement - Coin-operated amusement devices
  6. 81-04.1-04-11 · Auctions - Auctioneers, agents, and public auctions
  7. 81-04.1-04-12 · Auctions - Foreclosure sales
  8. 81-04.1-04-13 · Automobiles - Sales
  9. 81-04.1-04-14 · Automobiles - Tire and tube repairing
  10. 81-04.1-04-15 · Automobiles - Washing, waxing, and lubrication
  11. 81-04.1-04-16 · Banks - Federal and state credit unions
  12. 81-04.1-04-17 · Banks - Purchases and sales by national banks, state…
  13. 81-04.1-04-18 · Banks - Sales by loan or finance companies
  14. 81-04.1-04-19 · Blacksmith and machine shops
  15. 81-04.1-04-20 · Contractors
  16. 81-04.1-04-20.1 · Highway contractor's tax
  17. 81-04.1-04-21 · Florists and nurserymen
  18. 81-04.1-04-22 · Funeral homes - Memorial stones
  19. 81-04.1-04-23 · Health - Drugstores, druggists, and pharmacists
  20. 81-04.1-04-24 · Health - Hospitals and infirmaries
  21. 81-04.1-04-25 · Health - Physicians
  22. 81-04.1-04-26 · Hotel, restaurant, and lodging
  23. 81-04.1-04-27 · Laundries and drycleaners
  24. 81-04.1-04-28 · Military - Army or navy personnel and veterans
  25. 81-04.1-04-29 · Minerals - Coal
  26. 81-04.1-04-30 · Minerals - Coke and natural gas sold to industrial users
  27. 81-04.1-04-31 · Manufactured homes
  28. 81-04.1-04-32 · Manufactured homes - Sales and rentals
  29. 81-04.1-04-33 · Moving and storage companies
  30. 81-04.1-04-34 · Pawnbrokers
  31. 81-04.1-04-35 · Pit operators - Sand and gravel - Truckers and haulers
  32. 81-04.1-04-36 · Picture framers
  33. 81-04.1-04-37 · Photographers and photofinishers
  34. 81-04.1-04-38 · Printers, mimeographers, duplicators, and lithographers
  35. 81-04.1-04-39 · Rural electric cooperatives
  36. 81-04.1-04-40 · Rentals and rental agencies
  37. 81-04.1-04-41 · Telephone companies
  38. 81-04.1-04-41.1 · Communication service
  39. 81-04.1-04-41.2 · Communication equipment
  40. 81-04.1-04-42 · Signs - Sales, rental, and leasing
Full table of contents →