NDAC 81-04.1-04-27
Laundries and drycleaners
Cite as N.D. Admin. Code ยง 81-04.1-04-27
Gross receipts from coin-operated laundry or drycleaning machines are not subject to sales tax.
Sale of soaps, bleaches, and other tangible personal property is subject to sales tax unless dispensed
by a vending machine for fifteen cents or less. Sales of these items directly are taxable.