NDAC 81-04.1-01-21
Articles made to order
Cite as N.D. Admin. Code ยง 81-04.1-01-21
When manufacturers, fabricators, or retailers agree to furnish the material and fabricate articles of
tangible personal property, the total receipts from the sale of such articles are subject to sales tax.
These businesses may not deduct labor or service costs of fabrication or production from the sales tax
base even though such charges are billed to customers apart from charges for materials.