North Dakota Century Code

Chapter 57-39.2

Sales Tax

Section Section Name
57-39.2-01 Definitions
57-39.2-02 Sales tax imposed
57-39.2-02.1 Sales tax imposed
57-39.2-02.2 Certain sellers located outside this state required to collect and remit sales taxes ‑ Criteria
57-39.2-02.3 Marketplace facilitator tax collection requirement
57-39.2-03 Separate and additional tax on retail sales
57-39.2-03.1 Separate and additional tax on retail sales
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
57-39.2-03.4 Sales tax on carpet and drapes
57-39.2-03.5 Reduced rate for manufacturing machinery and equipment
57-39.2-03.6 Sales tax rate on natural gas sales
57-39.2-03.7 Surcharge on rental motor vehicles
57-39.2-03.8 Separate and additional sales tax on lodging
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 Exemptions
57-39.2-04.1 Sales tax exemption for food and food ingredients
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
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, collecting, 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 Sales tax exemption for equipment used in telecommunications infrastructure development
57-39.2-04.8 Sales tax exemption for machinery or equipment used to produce coal from a new mine
57-39.2-04.9 Sales tax exemption for equipment used in telecommunications infrastructure development
57-39.2-04.10 Sales tax exemption for materials used to construct a processing facility to produce liquefied natural gas
57-39.2-04.11 Sales tax exemption for materials used to construct a facility for coal gasification byproducts
57-39.2-04.12 Sales tax rebate for certain purchases of replacement property for property damaged or destroyed by 2011 flooding
57-39.2-04.13 Sales and use tax exemption for enterprise information technology equipment and computer software used in a qualified data center
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
57-39.2-04.15 Sales and use tax exemption for materials used to construct a fertilizer or chemical processing facility
57-39.2-04.16 Sales tax exemption for materials used to construct a qualified straddle plant, a qualified fractionator, or qualified associated infrastructure
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)
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)
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)
57-39.2-04.20 Sales and use tax exemption for materials used in construction, expansion, or environmental upgrade of a renewable feedstock refinery
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
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
57-39.2-07 Sales tax to be added to purchase price and be a debt
57-39.2-08 Separate and additional tax on retail sales to be added to purchase price and be a debt
57-39.2-08.1 Separate and additional tax on retail sales to be added to purchase price and be a debt
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
57-39.2-15.3 Liability of a general partner in a limited liability limited partnership
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
57-39.2-24.1 Claim for refund
57-39.2-25 Payment of refund
57-39.2-26 Allocation of revenue (Effective through June 30, 2027)
57-39.2-26.1 State aid distribution fund ‑ State treasurer ‑ Continuing appropriation
57-39.2-26.2 Allocation of revenues to senior citizen services and programs matching fund ‑ Continuing appropriation
57-39.2-26.3 County aid distribution fund ‑ State treasurer ‑ Continuing appropriation (Effective through June 30, 2027)
57-39.2-26.4 Large facility development fund ‑ State treasurer ‑ Continuing appropriation ‑ Report (Effective through June 30, 2027)
57-39.2-27 Disposition of excess tax collections
57-39.2-28 Refunds for Canadian residents
57-39.2-29 Sourcing ‑ Multiple points of use exemption
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