NDAC 81-04.1-04-30

Minerals - Coke and natural gas sold to industrial users

Last amended: 2016Year: 2026Length: 52 wordsOfficial source

Cite as N.D. Admin. Code ยง 81-04.1-04-30

All sales of natural gas are exempt from sales tax. Sales to industrial users of coke and other fuels not subject to a special tax are sales at retail and subject to sales tax if they do not become an integral, ingredient, or component part of a manufactured product sold at retail.
NDAC 81-04.1-04-30: Minerals - Coke and natural gas sold to industrial users | Justis AI