NDAC 81-04.1-03-07

Sales to owners or operators of a building

Last amended: 1984Year: 2026Length: 26 wordsOfficial source

Cite as N.D. Admin. Code § 81-04.1-03-07

Purchases of tangible personal property by an owner or operator of a building for tenants' use in alterations, repair, or convenience are subject to sales tax.
NDAC 81-04.1-03-07: Sales to owners or operators of a building | Justis AI