North Dakota · Regulations
Chapter 81-04.1-01 — General Rules
37 sections
37 sections
- NDAC 81-04.1-01-01Purpose
- NDAC 81-04.1-01-02Confidential informationRepealed
- NDAC 81-04.1-01-03Taxable sales - Engaging in businessRepealed
- NDAC 81-04.1-01-03.1Definitions
- NDAC 81-04.1-01-04Permits
- NDAC 81-04.1-01-05Direct payment permits
- NDAC 81-04.1-01-06Sale of business - Permit not transferable
- NDAC 81-04.1-01-07Change of location
- NDAC 81-04.1-01-08Deduction for administrative expense
- NDAC 81-04.1-01-08.1Monthly sales tax returns
- NDAC 81-04.1-01-09Deposits or prepayments on purchase price of tangible personal property
- NDAC 81-04.1-01-09.1Effect of rate changes
- NDAC 81-04.1-01-10Freight, delivery, and other transportation charges
- NDAC 81-04.1-01-11Finance or carrying charges
- NDAC 81-04.1-01-12Processing
- NDAC 81-04.1-01-13Containers, wrapping materials, cartons, string
- NDAC 81-04.1-01-14Receipts from sales of taxable materials, supplies, and services
- NDAC 81-04.1-01-15Certificate of resale
- NDAC 81-04.1-01-16Casual or occasional sales
- NDAC 81-04.1-01-17Used or secondhand tangible personal property
- NDAC 81-04.1-01-18Goods on consignment
- NDAC 81-04.1-01-19Sale of traded-in property
- NDAC 81-04.1-01-20Repossessed and returned property
- NDAC 81-04.1-01-21Articles made to order
- NDAC 81-04.1-01-22Services
- NDAC 81-04.1-01-23Manufacturing machinery and equipment
- NDAC 81-04.1-01-23.1Recyclers
- NDAC 81-04.1-01-23.2Agricultural commodity processing facility
- NDAC 81-04.1-01-23.3Computer and telecommunications equipment
- NDAC 81-04.1-01-24Manufacturer's and retailer's federal excise taxRepealed
- NDAC 81-04.1-01-25Credit sales and bad debts
- NDAC 81-04.1-01-26Purchases subject to use tax
- NDAC 81-04.1-01-27Bookkeeping requirementsRepealed
- NDAC 81-04.1-01-27.1Recordkeeping a sales and use tax transactionRepealed
- NDAC 81-04.1-01-28Coupons
- NDAC 81-04.1-01-29Calculation of tax
- NDAC 81-04.1-01-30Taxing separate articlesRepealed