NDAC 81-04.1-03-06

Meal tickets and gift certificates

Last amended: 1984Year: 2026Length: 30 wordsOfficial source

Cite as N.D. Admin. Code § 81-04.1-03-06

A meal ticket or gift certificate is not subject to sales tax when it is sold to the consumer. Sales tax is added when the meals or merchandise are purchased.
NDAC 81-04.1-03-06: Meal tickets and gift certificates | Justis AI