North Dakota Century Code — Title 57 (Taxation)
N.D.C.C. § 57-39.6-02
Gross receipts tax on alcoholic beverages - Exemption
Official textlegis.nd.gov
There is imposed a tax of seven percent on the gross receipts of retailers from all sales at retail of alcoholic beverages. Gross receipts from sales at retail of alcoholic beverages are exempted from the tax imposed by this chapter when the sale is made to a purchaser who is entitled to a sales and use tax exemption under subsection 6 or 12 of section 57-39.2-04 on otherwise taxable sales.
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In this chapter (5 sections)
- 57-39.6-01 · Definitions
- 57-39.6-02 · Gross receipts tax on alcoholic beverages - Exemption
- 57-39.6-03 · Gross receipts tax inclusion in purchase price
- 57-39.6-04 · Administration
- 57-39.6-05 · Use tax and credit for taxes paid