NDAC 81-04.1-03-13
Sales to a person from Montana
Cite as N.D. Admin. Code ยง 81-04.1-03-13
Sales of tangible personal property to a person from Montana are exempt from sales tax if the
person is in North Dakota specifically to make a purchase and signs a certificate of purchase or a
certificate of exemption authorized by the streamlined sales tax agreement, the sale is in an amount of
fifty dollars or more, and the goods are taken outside of North Dakota, for use entirely outside this
state.
Sales of meals, onsale beverages, lodging accommodations, entertainment, and similar goods and
services consumed in North Dakota do not qualify for the exemption.
Sales and installation of goods into personal property owned by a person from Montana are not
taxable provided the goods are removed from North Dakota for use exclusively outside this state. Use
which is incidental to removing the goods from North Dakota does not subject the goods to North
Dakota use tax.
For purposes of this exemption, "person" means natural persons, Montana corporations, and other
business entities when the owners, partners, or members are individual Montana residents.