North Dakota Century Code — Title 57 (Taxation)
N.D.C.C. § 57-40.2-02.1
Use tax imposed
# 1.
Except as otherwise expressly provided in this chapter, an excise tax is imposed on the storage, use, or consumption in this state of tangible personal property purchased at retail for storage, use, or consumption in this state, at the rate of five percent of the purchase price of the property. Except as provided in section 57-40.2-11, an excise tax is imposed on the storage, use, or consumption in this state of tangible personal property not originally purchased for storage, use, or consumption in this state at the rate of five percent of the fair market value of the property at the time it was brought into this state.
# 2.
For purposes of manufactured homes, as defined in section 41-09-02, an excise tax is imposed on the storage, use, or consumption in this state of manufactured homes used for residential or business purposes, except as provided in subsection 18 of section 57-40.2-04 purchased at retail for storage, use, or consumption in this state at the rate of three percent of the purchase price thereof. Except as provided in section 57-40.2-11, and except as provided in subsection 35 of section 57-39.2-04, an excise tax is imposed on the storage, use, or consumption in this state of a manufactured home used for residential or business purposes at the rate of three percent of the fair market value of a manufactured home used for residential or business purposes at the time it was brought into this state. A manufactured home removed from North Dakota for installation in another state is not stored, used, or consumed in this state.
Installation of a manufactured home includes any method established under section 54-21.3-08.
# 3.
Repealed by S.L. 2007, ch. 529, § 7.
# 4.
An excise tax is imposed on the fair market value of sand or gravel severed when sand or gravel is not sold at retail as tangible personal property by the person severing the sand or gravel. If the sand or gravel is not sold at retail by the person severing the sand or gravel, it must be presumed until the contrary is shown by the commissioner or by the person severing the sand or gravel that the fair market value is eight cents per ton of two thousand pounds [907.18 kilograms]. If records are not kept as to the tonnage of sand or gravel severed from the soil, it must be presumed for the purpose of this chapter that one cubic yard [764.55 liters] of sand or gravel is equal to one and one-half tons [1360.78 kilograms] of sand or gravel.
57-40.2-02.3. Certain sellers located outside this state required to collect and remit sales taxes - Criteria.
Notwithstanding any other provision of law, any seller of tangible personal property or other taxable product for delivery in this state, which does not have a physical presence in this state, is subject to this chapter and chapter 57-39.2 and shall remit sales or use tax if the seller's gross sales from the sale of tangible personal property and other taxable items delivered in this state exceed one hundred thousand dollars in the previous calendar year, or the current calendar year. A seller that exceeds this sales threshold shall obtain a permit under section 57-39.2-14, and begin collecting the tax on sales delivered during the following calendar year or beginning sixty days after the threshold is met, whichever is earlier. The seller shall follow all applicable procedures and requirements of law as if the seller had a physical presence in this state.
Amendment history
S.L. 2007, ch. 529, § 7
Source: view the official PDF
In this chapter (27 sections)
- 57-40.2-01 · Definitions
- 57-40.2-02 · Tax imposed
- 57-40.2-02.1 · Use tax imposed
- 57-40.2-02.4 · Marketplace facilitator tax collection requirement
- 57-40.2-03 · Separate and additional use tax
- 57-40.2-03.1 · Separate and additional use tax
- 57-40.2-03.2 · Use tax on tobacco products
- 57-40.2-03.3 · Use tax on contractors
- 57-40.2-03.4 · Reduced rate for manufacturing machinery and equipment
- 57-40.2-04 · Exemptions
- 57-40.2-04.1 · Use tax exemption for food and food ingredients
- 57-40.2-05 · Evidence of use
- 57-40.2-06 · Payment of tax
- 57-40.2-07 · Collection of use tax
- 57-40.2-07.1 · Deduction to reimburse retailer for administrative…
- 57-40.2-08 · Unlawful advertising
- 57-40.2-09 · Records required
- 57-40.2-10 · Revocation of permit and authority to do business
- 57-40.2-12 · Unlawful sale or soliciting
- 57-40.2-13 · Provisions of sales tax law applicable
- 57-40.2-14 · Contractor's performance bonds for payment of use tax
- 57-40.2-15 · Penalties - Offenses
- 57-40.2-15.1 · Corporate officer liability
- 57-40.2-15.2 · Governor and manager liability
- 57-40.2-15.3 · Liability of a general partner in a limited liability…
- 57-40.2-16 · Lien of tax - Collection - Action authorized
- 57-40.2-17 · Disposition of excess tax collections