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North Dakota Code > Chapter 57-39.2 - Sales Tax

North Dakota Code > Title 57 > Chapter 57-39.2 - Sales Tax

^{Current as of: 2009}

^{Check for updates}


§ 57-39.2-01	(Effective through June 30, 2011) Definitions
§ 57-39.2-02.1	Sales tax imposed
§ 57-39.2-03.2	Sales tax on alcoholic beverages and tobacco products
§ 57-39.2-03.3	Sales tax on sales through vending machines
§ 57-39.2-03.7	Surcharge on rental motor vehicles
§ 57-39.2-03.9	Sales tax on tobacco products
§ 57-39.2-03.10	Bundled telecommunications services including exempt services
§ 57-39.2-04	(Effective through June 30, 2015) Exemptions
§ 57-39.2-04.1	Sales tax exemption for food and food ingredients
§ 57-39.2-04.2	(Effective through June 30, 2015) Sales tax exemption for power plant construction, production, environmental upgrade, and repowering equipment and oil refinery or gas processing plant environmental upgrade equipment
§ 57-39.2-04.3	Sales tax exemption for manufacturing or recycling machinery and equipment and primary sector business computer and telecommunications equipment
§ 57-39.2-04.4	Sales tax exemption for materials used to construct agricultural commodity processing facility
§ 57-39.2-04.5	Sales and use tax exemption for materials used in compressing, processing, gathering, or refining of gas
§ 57-39.2-04.6	Sales and use tax exemption for materials used in construction or expansion of an oil refinery
§ 57-39.2-04.7	(Effective through June 30, 2011) Sales tax exemption for equipment used in telecommunications infrastructure development
§ 57-39.2-05	Credit or refund for taxes paid on worthless accounts and repossessions
§ 57-39.2-06	Credit to relief agency and local governmental units
§ 57-39.2-08.2	Sales tax to be added to purchase price and be a debt
§ 57-39.2-08.3	Sales tax on alcoholic beverages may be included in purchase price
§ 57-39.2-09	Unlawful act
§ 57-39.2-10	Records required - Sales for resale exempt
§ 57-39.2-10.1	Responsibilities of special events promoters - Penalty
§ 57-39.2-11	Return of gross receipts
§ 57-39.2-12	Payment of tax - Bond - Creation of lien
§ 57-39.2-12.1	Deduction to reimburse retailer for administrative expenses
§ 57-39.2-13	Lien of tax - Collection - Action authorized
§ 57-39.2-14	Permits - Application fee for reissuance
§ 57-39.2-14.1	Commissioner may authorize direct payment of sales and use tax
§ 57-39.2-15	Failure to file return - Incorrect return
§ 57-39.2-15.1	Extensions of time to perform sales tax audits
§ 57-39.2-15.2	Governor and manager liability
§ 57-39.2-16	Appeals
§ 57-39.2-17	Service of notice
§ 57-39.2-18	Penalties - Offenses
§ 57-39.2-18.1	Corporate officer liability
§ 57-39.2-19	Commissioner to administer chapter
§ 57-39.2-20	Tax, penalties, and other charges paid to commissioner - Disposition
§ 57-39.2-21	General powers
§ 57-39.2-22	Commissioner may appoint agents and employees - Compensation - Bond
§ 57-39.2-23	Information deemed confidential - Certain releases of information authorized
§ 57-39.2-24	Correction of errors
§ 57-39.2-25	Payment of refund
§ 57-39.2-26	Allocation of revenue
§ 57-39.2-26.1	Allocation of revenues among political subdivisions
§ 57-39.2-26.2	Allocation of revenues to senior citizen services and programs matching fund - Continuing appropriation
§ 57-39.2-27	Disposition of excess tax collections
§ 57-39.2-28	Refunds for Canadian residents
§ 57-39.2-30	Conditional sales contract
§ 57-39.2-31	Seller and certified service provider limited immunity
§ 57-39.2-32	Confidentiality of information obtained by certified service providers

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North Dakota Laws: Sales Tax

North Dakota Code > Chapter 57-39.2 - Sales Tax

North Dakota Code > Chapter 57-39.3 - In Lieu of Sales Tax Fees

North Dakota Code > Chapter 57-39.4 - Streamlined Sales and Use Tax Agreement

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