NDAC 81-04.1-04-30
Minerals - Coke and natural gas sold to industrial users
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.