North Dakota Century Code — Title 57 (Taxation)
N.D.C.C. § 57-39.2-10
Records required - Sales for resale exempt
# 1.
Every retailer required to make a report and pay any tax under this chapter shall preserve such records of the gross proceeds of sale as the commissioner may require and every retailer shall preserve for a period of three years and three months all invoices and other records of goods, wares, or merchandise purchased for resale. All such books, invoices, and other records must be open to examination at any time by the commissioner or any of the commissioner's duly authorized agents.
# 2.
Whenever a retailer accepts a resale certificate at the time of making a sale, which sale would otherwise be subject to the sales tax, and such resale certificate contains the sales tax permit number of the purchaser, such retailer making the sale is relieved from submitting the sales tax upon the purchase price of the merchandise sold.
Whenever a person submits a false resale certificate to a retailer, the person submitting the certificate is personally liable for the tax on the sale.
Source: view the official PDF
In this chapter (40 sections)
- 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
- 57-39.2-24 · Correction of errors