North Dakota Century Code — Title 57 (Taxation)
N.D.C.C. § 57-39.2-09
Unlawful act
Official textlegis.nd.gov
No retailer may advertise or hold out or state to the public or to any consumer, directly or indirectly, that the tax or any part thereof imposed by this chapter shall be assumed or absorbed by the retailer or that it will not be considered as an element in the price to the consumer or, if added, that it or any part thereof will be refunded.
Source: view the official PDF
In this chapter (40 sections)
- 57-39.2-02.1 · Sales tax imposed
- 57-39.2-02.3 · Marketplace facilitator tax collection requirement
- 57-39.2-03 · Separate and additional tax on retail sales
- 57-39.2-03.1 · Separate and additional tax on retail sales
- 57-39.2-03.2 · Sales tax on alcoholic beverages and tobacco products
- 57-39.2-03.3 · Sales tax on sales through vending machines
- 57-39.2-03.4 · Sales tax on carpet and drapes
- 57-39.2-03.5 · Reduced rate for manufacturing machinery and equipment
- 57-39.2-03.6 · Sales tax rate on natural gas sales
- 57-39.2-03.7 · Surcharge on rental motor vehicles
- 57-39.2-03.8 · Separate and additional sales tax on lodging
- 57-39.2-03.9 · Sales tax on tobacco products
- 57-39.2-03.10 · Bundled telecommunications services including exempt…
- 57-39.2-04 · Exemptions
- 57-39.2-04.1 · Sales tax exemption for food and food ingredients
- 57-39.2-05 · Credit or refund for taxes paid on worthless accounts and…
- 57-39.2-06 · Credit to relief agency and local governmental units
- 57-39.2-07 · Sales tax to be added to purchase price and be a debt
- 57-39.2-08.2 · Sales tax to be added to purchase price and be a debt
- 57-39.2-08.3 · Sales tax on alcoholic beverages may be included in…
- 57-39.2-09 · Unlawful act
- 57-39.2-10 · Records required - Sales for resale exempt
- 57-39.2-10.1 · Responsibilities of special events promoters - Penalty
- 57-39.2-11 · Return of gross receipts
- 57-39.2-12 · Payment of tax - Bond - Creation of lien
- 57-39.2-12.1 · Deduction to reimburse retailer for administrative…
- 57-39.2-13 · Lien of tax - Collection - Action authorized
- 57-39.2-14 · Permits - Application fee for reissuance
- 57-39.2-14.1 · Commissioner may authorize direct payment of sales and…
- 57-39.2-15 · Failure to file return - Incorrect return
- 57-39.2-15.1 · Extensions of time to perform sales tax audits
- 57-39.2-15.2 · Governor and manager liability
- 57-39.2-15.3 · Liability of a general partner in a limited liability…
- 57-39.2-16 · Appeals
- 57-39.2-17 · Service of notice
- 57-39.2-18 · Penalties - Offenses
- 57-39.2-18.1 · Corporate officer liability
- 57-39.2-19 · Commissioner to administer chapter
- 57-39.2-20 · Tax, penalties, and other charges paid to commissioner -…
- 57-39.2-21 · General powers