US lawNorth DakotaRegulationsTitle 81 โ Tax CommissionerArticle 81-04.1 โ Sales and Use TaxesChapter 81-04.1-04 โ Specific Occupations81-04.1-04-25NDAC 81-04.1-04-25Health - PhysiciansLast amended: 1984Year: 2026Length: 14 wordsOfficial source Cite as N.D. Admin. Code ยง 81-04.1-04-25Drugs prescribed, compounded, and sold by a physician are not subject to sales tax.PreviousNDAC 81-04.1-04-24NextNDAC 81-04.1-04-26