46-249
Sales Tax
Cite as N.D. Op. Att'y Gen. 46-249
OPINION
46-249
June 10, 1946 (OPINION)
SALES TAX
RE: Use Tax - Property Bought From Federal Government
This will acknowledge receipt of your letter of June 3, 1946, which
has come to my desk for attention.
We understand that your question is this: Must one Roy McCracken, who
bought a jeep from the United States government in the city of
Cleveland, Ohio, and shipped it to Fargo, North Dakota, for use in
this state, pay the two percent tax provided by section 57-4012 of
the North Dakota Revised Code for 1943 before he can obtain
registration of the jeep and use it upon the highways of this state?
The two sections particularly applicable are sections 57-4012 and
57-4013, which are as follows:
"There is imposed an excise tax of two percent of the purchase price
of any motor vehicle purchased or acquired for use on the streets and
highways of this state and required to be registered under the laws
of this state. Such tax shall be paid by the purchaser to the motor
vehicle registrar at the time that application for the first
registration plate or certificate of title of such motor vehicle is
made within this state. No registration plate or certificate of
title shall be issued upon such application until such tax has been
paid.
"The provisions of section 57-0412 shall not apply if the person
making application for a registration plate or certificate of title
for a motor vehicle shall furnish to the motor vehicle registrar a
certificate from a licensed motor dealer in this state, upon a form
furnished by the registrar, certifying that such person has paid the
retail sales tax prescribed by section 57-3902. Neither shall such
provisions apply to common carrier vehicles engaged in interstate
commerce."
Under a literal interpretation of these sections, Mr. McCracken would
be required to pay the two percent tax provided by these sections.
The exemptions provided by the second section quoted would not exempt
him from payment of this tax. We know of no other provision of law
applicable which would exempt him from the payment of the tax.
NELS G. JOHNSON
Attorney General