Partnertax.ai
Start free trial →

North Dakota Century Code — Title 57 (Taxation)

N.D.C.C. § 57-39.2-03.9

Sales tax on tobacco products

Official textlegis.nd.gov

Notwithstanding any other provision of law, the sales taxes imposed by this chapter apply to the gross receipts of retailers from all sales at retail of cigarettes, cigars, and other tobacco products. For purposes of this section, "gross receipts" from the sale of cigarettes, cigars, and other tobacco products includes any other taxes imposed on such merchandise or its use or on the retail or other sale of such merchandise.

Source: view the official PDF

Report a problem

What's wrong?

Sent anonymously with this page's citation. No personal information is collected.
In this chapter (40 sections)
  1. 57-39.2-01 · Definitions
  2. 57-39.2-02 · Sales tax imposed
  3. 57-39.2-02.1 · Sales tax imposed
  4. 57-39.2-02.3 · Marketplace facilitator tax collection requirement
  5. 57-39.2-03 · Separate and additional tax on retail sales
  6. 57-39.2-03.1 · Separate and additional tax on retail sales
  7. 57-39.2-03.2 · Sales tax on alcoholic beverages and tobacco products
  8. 57-39.2-03.3 · Sales tax on sales through vending machines
  9. 57-39.2-03.4 · Sales tax on carpet and drapes
  10. 57-39.2-03.5 · Reduced rate for manufacturing machinery and equipment
  11. 57-39.2-03.6 · Sales tax rate on natural gas sales
  12. 57-39.2-03.7 · Surcharge on rental motor vehicles
  13. 57-39.2-03.8 · Separate and additional sales tax on lodging
  14. 57-39.2-03.9 · Sales tax on tobacco products
  15. 57-39.2-03.10 · Bundled telecommunications services including exempt…
  16. 57-39.2-04 · Exemptions
  17. 57-39.2-04.1 · Sales tax exemption for food and food ingredients
  18. 57-39.2-05 · Credit or refund for taxes paid on worthless accounts and…
  19. 57-39.2-06 · Credit to relief agency and local governmental units
  20. 57-39.2-07 · Sales tax to be added to purchase price and be a debt
  21. 57-39.2-08.2 · Sales tax to be added to purchase price and be a debt
  22. 57-39.2-08.3 · Sales tax on alcoholic beverages may be included in…
  23. 57-39.2-09 · Unlawful act
  24. 57-39.2-10 · Records required - Sales for resale exempt
  25. 57-39.2-10.1 · Responsibilities of special events promoters - Penalty
  26. 57-39.2-11 · Return of gross receipts
  27. 57-39.2-12 · Payment of tax - Bond - Creation of lien
  28. 57-39.2-12.1 · Deduction to reimburse retailer for administrative…
  29. 57-39.2-13 · Lien of tax - Collection - Action authorized
  30. 57-39.2-14 · Permits - Application fee for reissuance
  31. 57-39.2-14.1 · Commissioner may authorize direct payment of sales and…
  32. 57-39.2-15 · Failure to file return - Incorrect return
  33. 57-39.2-15.1 · Extensions of time to perform sales tax audits
  34. 57-39.2-15.2 · Governor and manager liability
  35. 57-39.2-15.3 · Liability of a general partner in a limited liability…
  36. 57-39.2-16 · Appeals
  37. 57-39.2-17 · Service of notice
  38. 57-39.2-18 · Penalties - Offenses
  39. 57-39.2-18.1 · Corporate officer liability
  40. 57-39.2-19 · Commissioner to administer chapter
Full table of contents →