North Dakota Code 57-40.2-06 – Payment of tax
The tax imposed by this chapter must be paid in the following manner:
Terms Used In North Dakota Code 57-40.2-06
- following: when used by way of reference to a chapter or other part of a statute means the next preceding or next following chapter or other part. See North Dakota Code 1-01-49
- Person: means an individual, organization, government, political subdivision, or government agency or instrumentality. See North Dakota Code 1-01-49
- Property: includes property, real and personal. See North Dakota Code 1-01-49
- State: when applied to the different parts of the United States, includes the District of Columbia and the territories. See North Dakota Code 1-01-49
- year: means twelve consecutive months. See North Dakota Code 1-01-33
1. The tax upon tangible personal property which is sold by a retailer maintaining a place of business in this state, or by such other retailer as the commissioner shall authorize pursuant to subsection 2 of section 57-40.2-07, must be collected by the retailer and remitted to the commissioner as provided by section 57-40.2-07; provided, that any such retailer may not collect the tax on any purchases made by a contractor who furnishes to the retailer a certificate which includes the contractor’s license number assigned to the contractor under the provisions of chapter 43-07 and the use tax account number assigned to the contractor by the commissioner pursuant to section 43-07-04. Such certificate must be in the form prescribed by the commissioner and must be furnished by the contractor to the retailer each calendar year prior to the making of any purchases during such calendar year from the retailer without liability for paying the tax to the retailer.
2. The tax, when not paid in conformity with subsection 1, must be paid to the commissioner directly by any person storing, using, or consuming such property within this state, pursuant to the provisions of section 57-40.2-07.