NDAC 81-04.1-01-21

Articles made to order

Last amended: 1984Year: 2026Length: 62 wordsOfficial source

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.
NDAC 81-04.1-01-21: Articles made to order | Justis AI