Moving and storage companies

Materials of a permanent and reusable nature are subject to North Dakota sales tax when purchased by a moving or storage company. Materials intended for one-time usage are subject to North Dakota sales tax when used to pack, preserve, load, or store a shipment from one point in this state to another. These materials are exempt from sales tax when used to pack, preserve, load, or store a shipment from a point in this state to a point outside this state.