| 57-39.2-01 |
Definitions
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| 57-39.2-02 |
Sales tax imposed
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| 57-39.2-02.1 |
Sales tax imposed
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| 57-39.2-02.2 |
Certain sellers located outside this state required to collect and remit sales taxes ‑ Criteria
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| 57-39.2-02.3 |
Marketplace facilitator tax collection requirement
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| 57-39.2-03 |
Separate and additional tax on retail sales
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| 57-39.2-03.1 |
Separate and additional tax on retail sales
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| 57-39.2-03.2 |
Sales tax on alcoholic beverages and tobacco products
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| 57-39.2-03.3 |
Sales tax on sales through vending machines
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| 57-39.2-03.4 |
Sales tax on carpet and drapes
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| 57-39.2-03.5 |
Reduced rate for manufacturing machinery and equipment
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| 57-39.2-03.6 |
Sales tax rate on natural gas sales
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| 57-39.2-03.7 |
Surcharge on rental motor vehicles
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| 57-39.2-03.8 |
Separate and additional sales tax on lodging
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| 57-39.2-03.9 |
Sales tax on tobacco products
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| 57-39.2-03.10 |
Bundled telecommunications services including exempt services
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| 57-39.2-04 |
Exemptions
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| 57-39.2-04.1 |
Sales tax exemption for food and food ingredients
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| 57-39.2-04.2 |
Sales tax exemption for power plant construction, production, environmental upgrade, and repowering equipment and oil refinery or gas processing plant environmental upgrade equipment
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| 57-39.2-04.3 |
Sales tax exemption for manufacturing or recycling machinery and equipment and primary sector business computer and telecommunications equipment
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| 57-39.2-04.4 |
Sales tax exemption for materials used to construct agricultural commodity processing facility
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| 57-39.2-04.5 |
Sales and use tax exemption for materials used in compressing, processing, gathering, collecting, or refining of gas
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| 57-39.2-04.6 |
Sales and use tax exemption for materials used in construction or expansion of an oil refinery
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| 57-39.2-04.7 |
Sales tax exemption for equipment used in telecommunications infrastructure development
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| 57-39.2-04.8 |
Sales tax exemption for machinery or equipment used to produce coal from a new mine
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| 57-39.2-04.9 |
Sales tax exemption for equipment used in telecommunications infrastructure development
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| 57-39.2-04.10 |
Sales tax exemption for materials used to construct a processing facility to produce liquefied natural gas
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| 57-39.2-04.11 |
Sales tax exemption for materials used to construct a facility for coal gasification byproducts
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| 57-39.2-04.12 |
Sales tax rebate for certain purchases of replacement property for property damaged or destroyed by 2011 flooding
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| 57-39.2-04.13 |
Sales and use tax exemption for enterprise information technology equipment and computer software used in a qualified data center
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| 57-39.2-04.14 |
Sales and use tax exemption for materials used in compressing, gathering, collecting, storing, transporting, or injecting carbon dioxide for secure geologic storage or use in enhanced recovery of oil or natural gas
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| 57-39.2-04.15 |
Sales and use tax exemption for materials used to construct a fertilizer or chemical processing facility
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| 57-39.2-04.16 |
Sales tax exemption for materials used to construct a qualified straddle plant, a qualified fractionator, or qualified associated infrastructure
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| 57-39.2-04.17 |
Sales and use tax exemption for enterprise information technology equipment and computer software used in a qualified data center (Retroactive application - See note)
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| 57-39.2-04.18 |
Sales and use tax exemption for materials used to construct, expand, or upgrade a facility that refines renewable feedstock into sustainable aviation fuel (Effective through June 30, 2025)
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| 57-39.2-04.19 |
Sales tax exemption for raw materials, single‑use product contact systems, and reagents used for biologic manufacturing ‑ Report (Expired effective June 30, 2029)
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| 57-39.2-04.20 |
Sales and use tax exemption for materials used in construction, expansion, or environmental upgrade of a renewable feedstock refinery
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| 57-39.2-04.21 |
Sales and use tax exemption for materials used to construct or expand a coal processing facility that utilizes coal as a feedstock
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| 57-39.2-05 |
Credit or refund for taxes paid on worthless accounts and repossessions
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| 57-39.2-06 |
Credit to relief agency and local governmental units
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| 57-39.2-07 |
Sales tax to be added to purchase price and be a debt
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| 57-39.2-08 |
Separate and additional tax on retail sales to be added to purchase price and be a debt
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| 57-39.2-08.1 |
Separate and additional tax on retail sales to be added to purchase price and be a debt
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| 57-39.2-08.2 |
Sales tax to be added to purchase price and be a debt
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| 57-39.2-08.3 |
Sales tax on alcoholic beverages may be included in purchase price
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| 57-39.2-09 |
Unlawful act
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| 57-39.2-10 |
Records required ‑ Sales for resale exempt
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| 57-39.2-10.1 |
Responsibilities of special events promoters ‑ Penalty
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| 57-39.2-11 |
Return of gross receipts
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| 57-39.2-12 |
Payment of tax ‑ Bond ‑ Creation of lien
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| 57-39.2-12.1 |
Deduction to reimburse retailer for administrative expenses
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| 57-39.2-13 |
Lien of tax ‑ Collection ‑ Action authorized
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| 57-39.2-14 |
Permits ‑ Application fee for reissuance
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| 57-39.2-14.1 |
Commissioner may authorize direct payment of sales and use tax
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| 57-39.2-15 |
Failure to file return ‑ Incorrect return
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| 57-39.2-15.1 |
Extensions of time to perform sales tax audits
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| 57-39.2-15.2 |
Governor and manager liability
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| 57-39.2-15.3 |
Liability of a general partner in a limited liability limited partnership
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| 57-39.2-16 |
Appeals
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| 57-39.2-17 |
Service of notice
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| 57-39.2-18 |
Penalties ‑ Offenses
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| 57-39.2-18.1 |
Corporate officer liability
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| 57-39.2-19 |
Commissioner to administer chapter
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| 57-39.2-20 |
Tax, penalties, and other charges paid to commissioner ‑ Disposition
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| 57-39.2-21 |
General powers
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| 57-39.2-22 |
Commissioner may appoint agents and employees ‑ Compensation ‑ Bond
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| 57-39.2-23 |
Information deemed confidential ‑ Certain releases of information authorized
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| 57-39.2-24 |
Correction of errors
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| 57-39.2-24.1 |
Claim for refund
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| 57-39.2-25 |
Payment of refund
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| 57-39.2-26 |
Allocation of revenue (Effective through June 30, 2027)
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| 57-39.2-26.1 |
State aid distribution fund ‑ State treasurer ‑ Continuing appropriation
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| 57-39.2-26.2 |
Allocation of revenues to senior citizen services and programs matching fund ‑ Continuing appropriation
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| 57-39.2-26.3 |
County aid distribution fund ‑ State treasurer ‑ Continuing appropriation (Effective through June 30, 2027)
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| 57-39.2-26.4 |
Large facility development fund ‑ State treasurer ‑ Continuing appropriation ‑ Report (Effective through June 30, 2027)
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| 57-39.2-27 |
Disposition of excess tax collections
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| 57-39.2-28 |
Refunds for Canadian residents
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| 57-39.2-29 |
Sourcing ‑ Multiple points of use exemption
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| 57-39.2-30 |
Conditional sales contract
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| 57-39.2-31 |
Seller and certified service provider limited immunity
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| 57-39.2-32 |
Confidentiality of information obtained by certified service providers
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