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North Dakota Administrative Code Title 81 — Tax Commissioner

N.D. Admin. Code § 81-04.1-04-29

Minerals - Coal

Official textlegis.nd.govlast amended

Coal mined and sold in this state subject to the coal severance tax is exempt from sales tax. Coal mined outside this state is not subject to sales tax when sold in this state.

Amendment history

History: Effective June 1, 1984; amended effective June 1, 2002; July 1, 2016. General Authority: NDCC 57-39.2-19 Law Implemented: NDCC 57-39.2-01, 57-39.2-02.1, 57-39.2-04, 57-61

Source: view the official PDF

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In this article (40 sections)
  1. 81-04.1-04-10 · Vending machines
  2. 81-04.1-04-10.1 · Amusement - Coin-operated amusement devices
  3. 81-04.1-04-11 · Auctions - Auctioneers, agents, and public auctions
  4. 81-04.1-04-12 · Auctions - Foreclosure sales
  5. 81-04.1-04-13 · Automobiles - Sales
  6. 81-04.1-04-14 · Automobiles - Tire and tube repairing
  7. 81-04.1-04-15 · Automobiles - Washing, waxing, and lubrication
  8. 81-04.1-04-16 · Banks - Federal and state credit unions
  9. 81-04.1-04-17 · Banks - Purchases and sales by national banks, state…
  10. 81-04.1-04-18 · Banks - Sales by loan or finance companies
  11. 81-04.1-04-19 · Blacksmith and machine shops
  12. 81-04.1-04-20 · Contractors
  13. 81-04.1-04-20.1 · Highway contractor's tax
  14. 81-04.1-04-21 · Florists and nurserymen
  15. 81-04.1-04-22 · Funeral homes - Memorial stones
  16. 81-04.1-04-23 · Health - Drugstores, druggists, and pharmacists
  17. 81-04.1-04-24 · Health - Hospitals and infirmaries
  18. 81-04.1-04-25 · Health - Physicians
  19. 81-04.1-04-26 · Hotel, restaurant, and lodging
  20. 81-04.1-04-27 · Laundries and drycleaners
  21. 81-04.1-04-28 · Military - Army or navy personnel and veterans
  22. 81-04.1-04-29 · Minerals - Coal
  23. 81-04.1-04-30 · Minerals - Coke and natural gas sold to industrial users
  24. 81-04.1-04-31 · Manufactured homes
  25. 81-04.1-04-32 · Manufactured homes - Sales and rentals
  26. 81-04.1-04-33 · Moving and storage companies
  27. 81-04.1-04-34 · Pawnbrokers
  28. 81-04.1-04-35 · Pit operators - Sand and gravel - Truckers and haulers
  29. 81-04.1-04-36 · Picture framers
  30. 81-04.1-04-37 · Photographers and photofinishers
  31. 81-04.1-04-38 · Printers, mimeographers, duplicators, and lithographers
  32. 81-04.1-04-39 · Rural electric cooperatives
  33. 81-04.1-04-40 · Rentals and rental agencies
  34. 81-04.1-04-41 · Telephone companies
  35. 81-04.1-04-41.1 · Communication service
  36. 81-04.1-04-41.2 · Communication equipment
  37. 81-04.1-04-42 · Signs - Sales, rental, and leasing
  38. 81-04.1-04-43 · School - Students - Fraternities and sororities
  39. 81-04.1-04-44 · School - Students - Supplies
  40. 81-04.1-04-45 · Transportation - Dining
Full table of contents →