NDAC 81-04.1-03-10
Mailing lists
Cite as N.D. Admin. Code § 81-04.1-03-10
The gross receipts from the sale of a prepared mailing list are subject to sales tax if the retailer of
the mailing list prepared the list for sale to a number of purchasers.
The gross receipts from the sale of a prepared mailing list are not subject to sales tax if the retailer
of the mailing list prepared the list on a custom basis for a specific purchaser.